GST Judgements

The Hon'ble Delhi High Court in the case of Nirdosh Kumar Sadh v. Commissioner, Delhi Goods and Services Tax [W.P. No. 6808 of 2024 dated May 21, 2024], granted interim protection from possible coercive action on the part of the Department in the mat

The Hon'ble Karnataka High Court in M/s. Bangalore Golf Club v. Commercial Tax Officer [W.P. No. 8050 of 2024 dated June 05, 2024], set aside the assessment order as no opportunity of hearing was granted to the Assessee before passing of adverse orde

The Hon'ble Madras High Court in the case of Tvl. Sri Sai Traders v. Deputy Commissioner (ST), Goods and Services Tax Appeals, Coimbatore and Ors.[W.P. No. 12860 of 2024 dated June 07, 2024], set aside the appellate order passed by the Department, th

The Hon'ble Karnataka High Court in Cultgear Private Ltd. v. Commercial Tax Officer [W. P. No. 6795 of 2024 dated April 02, 2024], granted the liberty to the Assessee to file the appeal before the GSTAT as and when it is constituted. Also, The Hon'bl

The Hon'ble Karnataka High Court in the case of R.S Marketing and Logistics Private Ltd. v. Commercial Tax Officer [W.P No. 7295 of 2024 dated June 05, 2024], set aside the adjudication order and remanded the matter back for reconsideration wherein t

The Hon'ble Allahabad High Court in the case of M/s. Gopi Chand Batra Traders v. State of Uttar Pradesh [Writ Tax No. 1632 of 2018 dated February 23, 2024] quashed the Penalty Order and Appellate Order, holding that search and seizure of godown canno

The Hon'ble Allahabad High Court in the case of Excellentvision Technical Academy (P.) Ltd. v. State of U.P.[Writ Tax No. 554 of 2023 dated May 20, 2024] held that where Revenue department failed to put forward the actual reasons to believe as requir

The Hon'ble Madras High Court in Zest Buildtek Promotors v. Deputy Commissioner of GST and Central Excise[W.P. No. 12349 of 2023 dated February 19, 2024], the Hon'ble High Court quashed the attachment order passed against the Assessee, thereby holdin

The Hon'ble Bombay High Court in Piramal Enterprises Ltd v. The State of Maharashtra [Writ Petition No. 2836 of 2021 dated June 11, 2024], held that clauses of business transfer agreement should be understood with the context it is entered into by pa

The Uttarakhand AAR, in the case of M/s. THDC India Limited, In re [Advance Ruling No. 06/2023-24 dated February 26, 2024] held that there is no applicability of the RCM as per the provisions of the Notification No. 13/2017-Central Tax (Rate) dated J