GST Judgements



The AAAR, Tamil Nadu in the case of M/s Faiveley Transport Rail Technologies India (P.) Ltd., In Re [A.R. Appeal No. 03/2024 AAAR dated July 10, 2024] upheld the ruling passed by AAR Tamil Nadu wherein it was ruled that GST would be applicable on Car

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The Hon'ble Madras High Court in the case of Asir Automobiles (P.) Ltd. v. Assistant Commissioner (ST), Tuticorin [Writ Petition (MD) No. 3785 to 3789 of 2024 dated July 24, 2024] held that when the Assessee had reversed credit availed on the supplie

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The AAR, Tamil Nadu in the case of M/s. CMA CGM Global Business Services (India) (P.) Ltd., In Re [Order No. 15/ARA/2024 dated July 15, 2024] ruled that an Assessee is eligible to avail input services in respect of leasing/ renting/ hiring of motor v

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The Hon'ble Delhi High Court in the case of Nikhil Gupta v. Principal Additional Director General DGGI Gurugram Zonal Unit [W.P. (C) No. 10651 of 2024 dated August 02, 2024] held that the Principal Additional Director, DGGI is empowered to pass the o

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The Hon'ble High Court of Madras in the case of Sunbeam Generators (P.) Ltd. v. Additional Commissioner (Appeals-I) [Writ Petition No. 16140 of 2024 dated July 02, 2024] remanded the matter for disposal on merits and allowed the writ petition. The Co

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The Hon'ble Madras High Court in the case of Manu Blue Metals and M. Sand v. State Tax Officer [W.P. No. 16407 of 2024 dated July 05, 2024] disposed of the writ petition in case where the rectification application filed was not being decided upon wit

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The Hon'ble Telangana High Court in the case of Aarush Enterprises v. Commissioner [W.P. No. 14809 of 2024 dated July 02, 2024] set aside the order of provisional attachment of bank account under Section 83(1) of the Central Goods and Services Tax Ac

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The Hon'ble Madras High Court in the case of Tvl. Vibis Natural Bee Farms v. Deputy State Tax Officer-1 [Writ Petition (MD) No.s 17237 to 17240 of 2024 dated July 26, 2024] disposed of the writ petition where the Assessee was engaged in sale of live

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ITC benefit allowed on commercial property

  Bimal Jain    23 October 2024 at 09:31

The Hon'ble High Court of Madhya Pradesh in the case of M/s Chirtantan Enterprises LLP v. Commissioner CGST and Central Excise [Writ Petition No. 29788 of 2024 dated October 15, 2024] dismissed the writ petition relying on the landmark case of Chief

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The Hon'ble Calcutta High Court, in the case of M/s Utpal Das v. State of West Bengal [Writ Petition No. 18241 of 2022 dated July 18, 2024] quashed the Orders of the proper officer and the Appellate Authority, where the Assessee claimed excess ITC du

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