GST Judgements
High Court has power to condone delay in filing appeal
Bimal Jain 18 December 2024 at 12:05
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
Order released without giving notice is contrary to the principles of natural justice
Bimal Jain 14 December 2024 at 15:32
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.
State-Tax Officers authorised can act as 'proper-officer' for IGST Act
Bimal Jain 14 December 2024 at 15:32
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
Pre-deposit can be waived off in certain circumstances
Bimal Jain 14 December 2024 at 10:24
The Hon'ble Bombay High Court in the case of Lalit Kulthia&Anr. v. Commissioner of Customs (Appeals) Mumbai III & Ors. [Writ Petitioner NO. 476 of 2024 dated December 06, 2024] held thatonly in rare and deserving cases where a clear justification is
Negative blocking is within the scope of provisions of Rule 86A of the CGST Rules
Bimal Jain 12 December 2024 at 10:13
The Hon'ble Madras High Court in the case of Tvl. Shanthaguru Innovations Private Limited v. Commercial Tax Officer & Ors. [Writ Petition No. 29872 of 2024 dated November 28, 2024] dismissed the case and held that the negative blocking is well within
Supreme Court dismissed the SLP on grounds of delayed filing it
Bimal Jain 12 December 2024 at 10:09
The Hon'ble Supreme Court in the case of Union of India & Anr. v. BT (India) Private Limited [Diary No.44385-2024 XIV dated December 09, 2024] dismissed the Special Leave Petition ("SLP") filed by the Revenue Department ("the Petitioner") after a del
The Hon'ble High Court of Madras in the case Sundarapandian v. State Tax Officer-1 [W.P. (MD) 17429/2024 dated July 29, 2024]held that an order released without giving a proper opportunity to reply to the Show Cause Notice ("SCN") is contrary to prin
Notice cannot be issued against an Amalgamating Company Post Merger is void ab initio
Bimal Jain 06 December 2024 at 15:41
The Hon'ble Delhi High Court in the case HCL Infosystems Ltd. v. Commissioner of State Tax & anr [W.P.(C) 7391/2024 dated November 21, 2024] quashed the show cause notice and the final order issued in the name of Amalgamating Company post-merger beca
Date of rectification order relevant date for calculating limitation period for filing of appeal
Bimal Jain 06 December 2024 at 15:41
The Hon'ble Madras High Court (Madurai Bench) in the case of M/s. SPK and Co v. State Tax Officer [W.P. (MD) No. 27787 of 2024 dated November 22, 2024] disposed the writ petition thereby holding that the date of limitation for filing of appeal would
Cream is classifiable under HSN 1517 90 90, attracting GST @5%
Bimal Jain 04 December 2024 at 13:08
The Uttar Pradesh AAAR, in the case of S.S. Traders, In re [Appeal Order No. 03/AAAR/2024 dated August 27, 2024] ruled that manufacturing of 'cream' which will contain vegetable fat to extent of 23% is nothing but a preparation of vegetable oil, clas
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