GST Judgements
Stayed granted against Notification extending limitation for adjudication
Bimal Jain 30 January 2025 at 10:27
The Hon'ble Uttarakhand High Court in the case of Hindustan Construction Company Limited v. Union of India [WPMB No. 548 of 2024 dated December 11, 2024] listed the case on February 25, 2025 along with WPMB N. 523 of 2024 and held that the effect and
SCN and Order devoid of required particulars to contest claim of erroneous refund is void
Bimal Jain 13 January 2025 at 14:51
The Hon'ble Madras High Court in the case Tvl. Orange Sorting Machines (India) (P.) Ltd. v. Additional Commissioner[W.P. No. 4211 OF 2024 dated February 23, 2024] allowed the writ petition and held that the SCN issued, and order passed without provid
The Hon'ble Calcutta High Court in the case of Bazaar Style Retail Limited v. Deputy Commissioner of State Tax [WPA No. 16185 of 2024 dated August 19, 2024] set aside the Order and SCN issued by State Authority when SCN has already been issued by the
The Hon'ble Gujarat High Court in the case of Kashi Exports v. Union of India (R/Special Civil Application No. 13480 of 2023 dated December 04, 2024) disposed of the petition where the Assessee was exporting goods under Letter of Undertaking ("LUT")
Telecom towers are moveable property which are eligible for ITC
Bimal Jain 11 January 2025 at 12:59
The Hon'ble Delhi High Court in the case of Bharti Airtel Limited v. Commissioner, CGST Appeals-1, Delhi [W.P.(C) 13211/2024dated December 12, 2024] held that telecommunication towers do not qualify test of permanency, they are not 'attached to earth
No GST leviable on free bus transportation facility provided to its Employees by the Employer
Bimal Jain 10 January 2025 at 12:46
The AAAR, Gujarat in the matter of M/s. Emcure Pharmaceuticals Ltd. (Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2024/09 dated December 30, 2024, dismissed the appeal filed by the Department and reaffirmed the ruling passed by AAR, Gujarat in the ca
In-flight Food and Beverages supply to airlines classifies as Outdoor Catering Services
Bimal Jain 08 January 2025 at 13:07
The Hon'ble Supreme Court in the case of Commissioner of CGST and Central Excise Delhi-I v. Ambassador Sky Chef [Diary No. 53701/2024 dated January 02, 2025], dismissed the writ petition on the ground of delay as well as on merits.
SCN and Order uploaded under Heading "View Additional Notices and Orders" not proper service
Bimal Jain 04 January 2025 at 15:27
The Hon'ble Delhi High Court in the case of Bablu Rana v. Proper Officer, SGST [W.P. (C) No. 9394 of 2024 dated July 11, 2024] allowed the writ petition and set aside the Impugned Order wherein the SCN issued was uploaded under the Heading "View Addi
Marketing support services by Indian Company to its Foreign Head Quarters qualify as Export
Bimal Jain 31 December 2024 at 16:20
The CESTAT, New Delhi in the case of M/s Nokia India Pvt. Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 2639 of 2012 dated November 29, 2024]sets aside demand of service tax under 'Business Auxiliary Services' ("BAS") rendered by an Ass
Passing order without hearing is violation of principles of natural justice
Bimal Jain 31 December 2024 at 16:17
The Hon'ble High Court of Allahabad in the case Chandani Tent Traders v. State of U.P. [WRIT TAX NO. 1084/2024 dated July 23, 2024] it was held that passing a order without giving an opportunity of a hearing is a violation of principles of natural ju
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