GST Judgements

The Allahabad High Court in the case of M/s. Malik Traders v. State of Uttar Pradesh and Ors. [Writ Tax No. 1237 of 2021 dated October 18, 2023], dismissed the writ petition and held that, details of the Tax Invoice, E-Way bill, and Goods Receipt are

The AAR, West Bengal, inM/s. Saraswaty Press Limited[Advance Ruling No. 20/WBAAR/2023-24 dated September 13, 2023], ruled that the services of printing question papers for conducting examinations to educational institutions, will be covered under Sl.

The Hon'ble Allahabad High Court in the case of M/s. Vivo Mobile India Private v. Union of India and Others [Writ Tax No. 433 of 2021 dated September 5, 2023] allowed the writ petition and held that as per Rule 36(4) of the Central Goods and Services

The Hon'ble Madras High Court (Madurai Bench) in the case of M/s. Tvl. Diamond Shipping Agencies Pvt. Ltd. v. Assistant Commissioner, Tuticorin [W.P. (MD) 6874 of 2023 dated August 29, 2023] allowed the writ petition and held that an assessment order

The Hon'ble Kerala High Court in M/s. Steel India vs the State Tax Officer, Nattika, Thrissur and Ors.[W.P.(C) WPC No.29033 of 2023 dated October 5, 2023] held that the investigation carried out by the qualified officer should not be considered a tri

The Hon'ble Kerala High Court, in the case of M/s. Goparaj Gopalkrishnan Pillai v. State Tax Officer, Thripunithura & Ors. [WP(C) 29855 of 2023 dated October 5, 2023] allowed the writ petition and held that the Input Tax Credit ("ITC") should not be

The Hon'ble Sikkim High Court heard the case Delta Corp Limited and Anr. v. Union of India and Ors. [W.P.(C) No. 41 of 2023] on October 20, 2023.

The Hon'ble Madras High Court in the case of M/s. PMA Controls India Limited v. Joint Commissioner of Central Tax and others, Chennai [W.P. No. 16638 of 2023 dated September 20, 2023] allowed the writ petition and held that the penalty could not be i

The Hon'ble Delhi High Court in the case of M/s. Indian Herbal Store Pvt. Ltd. vs. Union of India[W.P.(C) 9908/2021 and W.P.(C) 9912/2021 dated September 15, 2023]allowed the writ petition and held that the Rule 89(4)(C) of the Central Goods and Serv

The Hon'ble Kerala High Court, in the case of M/s. Henna Medicals vs. State Tax Office, Thalassery& Ors. [WP (C) 30660 of 2023 dated September 19, 2023] allowed the writ petition and held that the difference between GSTR 2A and GSTR 3B is not a groun