GST Judgements

The Hon'ble Madras High Court in the case ofEveryday Banking and Retail Assets v. Office of the Assistant Commissioner (ST) [Writ Petition No. 35372 OF 2023 January 03, 2024] held that the Petitioner asserts that all tax dues were settled and that th

The Hon'ble Delhi High Court in the case ofAasanvish technology (P.) Ltd v. Director General of GST Intelligence [Writ Petition No. (C) 15221 of 2023 dated November 24, 2023] held that the matter for adjudication can be placed before an officer who e

The Hon'ble Andhra Pradesh High Court in the case of the TSN Old Iron Scrap Mechants v. Deputy/Assistant Commissioner of State Tax [Writ Petition No. 32206 of 2023 December 15, 2023] held that even though the copy of the information received was not

The Hon'ble Madras High Court in the case of the A.H. Enterprises v. Deputy Commercial Tax Officer [Writ Petition No. 35894 of 2023 dated January 04, 2024] held that it is mandatory to provide the personal hearing under Section 75 of the Tamil Nadu G

The Hon'ble Delhi High Court in the case of Sant Ram v. Delhi State GST and Ors. [W.P No. 15846 of 2023 dated December 11, 2023] allowed the writ petition and set aside the order of GST Registration cancellation thereby holding that, it is important

The Hon'ble Madras High Court in the case of M. Venkataraj vs Assistant Commissioner (ST) [W.P. No. 18949 of 2023 dated November 8, 2023] directed the Revenue Department to dispose of the rectification application filed by the Petitioner within the p

The Hon'ble Delhi High Court in Varyam Dass Khurana vs. Commissioner of GST, New Delhi [W.P.(C) NO. 15670 OF 2023 dated December 05, 2023],directed that, the registration has to be cancelled retrospectively from the date when no business is being con

The AAR, Karnataka, in the case of M/s.Enzyme Business Centre [Advance Ruling No. DGR 33 of 2023 dated November 16, 2023],held that, the damages received by the Applicant from the tenant towards the termination of the sub-lease before the agreed upon

The Hon'ble Delhi High Court in the case of Mittal Footcare v. Commissioner of Central Goods and Services Tax [W.P. (C) No. 15518 of 2023 dated January 4, 2024] allowed the writ petition and held that, the refund cannot be rejected by the Revenue Dep

The Hon'ble Madras High Court in the case of the Samadhu Medical v. Deputy Tax Officer [Writ Petition NO. 35228 OF 2023 DECEMBER  18, 2023] held that the dispute arising from GSTR-3B and GSTR-2A mismatch particularly due to the key personnel responsi