GST Judgements

The Hon'ble Patna High Court in the case of Nav Nirman Construction v. Union of India [CWJC No. 16940 of 2023 dated December 6, 2023] set aside the appellate order and directed that the Appeal be restored before the appellate authority, thereby holdi

The Hon'ble Supreme Court of India heard the case of Pradeep Kanthed v. Union of India and Ors, [Writ Petition (Civil) No. 1006/2023] on January 2, 2023. 

The Hon'ble Supreme Court of India heard the case of Mrityunjay Kumar v. Union of India [SLP (C) No. 28270 of 2023], wherein the Hon'ble Supreme Court vide order dated January 3, 2024, issued notice in Special Leave Petition filed against the judgeme

The Hon'ble Delhi High Court in the case of M/s. AB Enterprises v. Commissioner of Goods and Services Tax [WP (C) 7919 of 2023 dated November 21, 2023] allowed the writ petition and held that, the Refund application cannot be termed as deficient if i

The Hon'ble Delhi High Court in the case of Sulender Shah v. Additional Commissioner/Joint Commissioner CGST [W.P.(C) NO. 15766 OF 2023 dated December 7, 2023] directed the Revenue Department to issue the summary of Show Cause Notice and Demand elect

The Hon'ble Bombay High Court in the case of M/s. Sine Automation and Integration (P.) Ltd v. Union of India [Writ Petition No. 4655 of 2023 dated November 29, 2023] allowed the writ petition and held that, as per Circular 135/05/2020-GST, dated Marc

This Court is inclined to quash the impugned orders and accordingly the impugned orders are quashed. The respondents shall permit the petitioner to file manual returns whenever the petitioner is claiming ITC on the outward supply / sales without payi

The Hon'ble Patna High Court in the case of M/s. Punit Kumar Choubey v. Commissioner Commercial Tax, Patna [CWJC No.9975 of 2023 dated August 10, 2023] held that the extraordinary jurisdiction under Article 226 cannot be invoked when statutory remedy

The Hon'ble Kerala High Court in the case of M/s. Chukkath Krishnan Praveen v. State of Kerala [WP(C) No. 41219 OF 2023 dated December 8, 2023] allowed the writ petition and directed that, the rectification in return should be allowed when Input Tax

The Hon'ble Delhi High Court in the case of M/s. Att SYS India Pvt. Ltd. Estex Tele Pvt. Ltd. Consortium v. Commissioner of Goods and Service Tax [W.P. (C) 14494/2023 dated November 20, 2023] allowed the writ petition and directed the Revenue Departm