GST Judgements

The Hon'ble Supreme Court in the case of C.C.E. & S.T. Surat v. Arkay Logistics Ltd. [Diary No. 9104 of 2024 dated March 22, 2024] dismissed the Civil Appeal filed by the Revenue Department thereby holding that, primary service of transportation of g

The West Bengal, AAR in the case of Paragon Polymer Products (P.) Ltd., In re [Order No. 27/WBAAR/2023-24 dated December 20, 2023] held that claiming credit of input tax by the assessee cannot be denied under the second proviso to sub-section (2) of

The Hon'ble Calcutta High Court in the case of Pioneer Co-Operative Car Parking Servicing and Constructions Society Ltd. v. Senior Joint Commissioner [WPA No. 3092 of 2024 dated March 1, 2024] disposed of the writ petition thereby, holding that, adjo

The Hon'ble Orissa High Court in OSL Securities Ltd. v. Union of India [W.P. (C) No. 2695 OF 2024 dated February 06, 2024] granted interim stay in favour of the Assessee in case where the Assessee challenged the constitutional validity of Section 16(

The Hon'ble West Bengal Appellate Authority for Advance Ruling in the case of In Re. Bathula Mahesh Babu [Appeal No. 04/WBAAAR/Appeal/2023 dated January 24, 2024] allowed the appeal filed by the Revenue Department, thereby holding that no ITC is allo

The Hon'ble Calcutta High Court in the case of Arvind Gupta v. Assistant Commissioner of Revenue State Taxes [Writ Petition Application No. 2904 of 2023 dated January 04, 2024], held that the Appellate Authority has the discretion to allow an appeal

The Hon'ble Delhi High Court, in the case of Raghav Ventures vs. Commissioner of Delhi [Writ Petition (Civil) No. 12209 of 2023 dated March 01, 2024], held that the payment of 6% interest under Section 56 of the Central Goods and Services Tax Act, 20

The Hon'ble Delhi High Court in the case of Emco Cables Pvt. Ltd. v. Union of India [W.P. 1622 of 2024 dated February 27, 2024] disposed of the writ petition, thereby holding that, the reply filed by the Assessee should be taken into consideration at

The Hon'ble Punjab and Haryana High Court in the case of M/s. Kanchan Supplier v. State of Punjab and Ors. [Civil Writ Petition No. 1629 of 2024 dated January 24, 2024] held that the Assessee has the right to appeal against the Order. Further, the ve

The Hon'ble Tripura High Court in the case ofKamrul Nahar v. Union of India [Writ Petition (Civil) No. 253/2023 dated January 03, 2024], directed the bank to permit the Petitioner to remit amount of pre-deposit as required in terms of Notification No