GST Judgements

CBIC is not obligated to issue clarifications on issues raised by way of representation or otherwise

Bimal Jain 11 February 2025 at 10:22

The Hon'ble Delhi High Court in the case of Association of Power Producers v. Solar Energy Corporation of India Ltd. [W.P. (C) No. 12511 of 2024 dated September 10, 2024] dismissed the writ petition seeking clarification from Central Board of Indirec

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Recovery proceedings cannot be initiated in cases where appeal has been filed against the assessment order

Bimal Jain 10 February 2025 at 12:43

The Hon'ble Madras High Court in Tvl. R. Selvarathinam v. Deputy State Tax Officer-II, Chennai [Writ Petition No. 26893 of 2024 dated September 11, 2024], disposed of the writ petition directing the Department to defer the recovery proceedings till t

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Proceedings under Section 73 of the CGST Act for denial of ITC and imposing interest and penalty on availment of Credit under wrong head not maintainable

Bimal Jain 05 February 2025 at 13:20

The Hon'ble Kerala High Court in Maruthengal Moideen& Ors. v. State Tax Officer & Ors. [W.P.(C) No. 20837 of 2024 dated January 13, 2025] quashed the order passed under Section 73 of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), alon

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High Court remands back matter relating to levy of GST on transfer/assignment of Leasehold rights directing Department to consider Gujarat HC Judgment

Bimal Jain 30 January 2025 at 10:27

The Hon'ble Bombay High Court in the case of Panacea Biotec Limited Vs Union of India & Ors [Writ Petition No.13587 of 2024 dated January 21, 2025] set aside the SCN issued and order passed relating to levy of GST on the transaction relating to assig

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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

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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

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State Authorities cannot issue SCN and pass order thereof when Central Authorities has already initiated the proceedings under GST

Bimal Jain 11 January 2025 at 13:28

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

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Gujarat High Court sent case back to reconsider refund request as per CBIC's circular on adjusted total turnover calculation

Bimal Jain 11 January 2025 at 12:59

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")

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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

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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

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