GST Judgements

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.

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

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

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

The Hon'ble Allahabad High Court in the case of M/s. AV Pharma v. State of UP [Writ Tax No. 264 of 2024 dated November 12, 2024] allowed the writ petition and quashed the order issued by the Department for FY 2017-2018 stating that the orders have be

The Hon'ble Bombay High Court in the case of General Motors India Private Limited v. State of Maharashtra [Writ Petition No. 17122 of 2024 dated December 11, 2024] disposed the writ and held that the proviso to Section 98(2) the Central Goods and Ser

The Hon'ble Punjab & Haryana High Court in the case of Group M. Media India (P.) Ltd. v. Union of India [Civil Writ Petition No. 28974 of 2024 (O&M) dated October 24, 2024] dismissed writ petition and held that Issuance of Show Cause Notice ("SCN") u

The Hon'ble Punjab & Haryana High Court in the case of Vasudeva Engineering v. Union of India [CWP No. 27468, 18475, 26077, 18591 and 5397 of 2023 (O&M) dated October 24, 2024] held that provisions under Section 107 of the Central Goods and Services

The Hon'ble Madras High Court in the case Tvl. Spark Bio Gas (P.) Ltd v. State Tax Officer (FAC), Vellore [W.P. 19801/2024 dated July 31, 2024] held that an order released without giving proper notice is contrary to principles of natural justice.

The Hon'ble Orissa High Court in the case of Narayan Sahu v. Union of India & Ors. [Writ Petition (Civil) No. 28012 of 2024 dated November 26, 2024] held that officers of State Tax are authorized to be Proper Officers as per Section 4 of the Integrat