GST Judgements

The Hon'ble Supreme Court in the case of The Additional Commissioner of Commercial Taxes v. M/s Shankara Infrastructure Materials Ltd. [arising out of SLP (Civil) No. 5504 of 2022 dated October 14, 2024] granted leave and allowed appeal, wherein M/s.

The Hon'ble Delhi High Court in the case of M/s Sanjay Sales India v. Principal Commissioner of Department of Trade and Taxes, Government of NCT, Delhi [Writ Petition (Civil) No. 10234 of 2024 dated July 26, 2024] held that the application for the ca

The Hon'ble Karnataka High Court in the case of Hitachi Energy India Ltd. v. State of Karnataka and Ors. [Writ Petition No. 14111 of 2024 dated July 02, 2024] allowed the writ petition and further affirmed that the date of provisional acknowledgment

The Hon'ble Madras High Court in the case of M/s S.R.S. Construction v. The State Tax Officer (Data Analytics) [Writ Petition (MD) Nos. 16214 & 16276 of 2024 dated July 19, 2024] set aside the orders which have been signed by the same officer in dual

The Hon'ble Delhi High Court in the case of JV Creatives (P.) Ltd. v. Principal Additional Director General, DGGI, Gurugram Zonal Unit [W.P. (C) No. 10042 of 2024 dated July 23, 2024] dismissed the writ petition filed against the order of provisional

The AAR Maharashtra, in the case of M/s. The Nisarga Consultancy, In Re [Order No. GST-ARA-21 of 2023-24/2024-25/B-55 dated July 31, 2024] ruled that no tax will be leviable on work allotted by Maharashtra Jeevan Pradhikar ("MJP") as per of Jal Jeeva

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

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

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

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