GST Judgements

The Hon'ble Karnataka High Court in the case of Sri Annadurai Muniswamy v. the Additional Commissioner Office of the Commissioner of Central tax [W.P. No. 3966 of 2023 dated April 6, 2023] ordered assessee to file an application for revocation of can

The Hon'ble Madras High Court in the case of Nitesh Jain Mangal Chand v. The Senior Intelligence Officer [W.P.No.18776 of 2022 dated April 3, 2023] held that, delay in issuing the Show Cause Notice ("SCN") cannot justify the continuation of the attac

The AAR, Telangana, in the matter of M/s. Comsat System Private Limited [Advance Ruling No. 51/2022 dated October 20, 2022] rejected the application for advance ruling of the assessee by holding that, the ruling passed by the AAR, Telangana is only a

The Hon'ble Orissa High Court in Prafulla Kumar Sahoo v. Commissioner of CT & GST Odisha, Banijyakar Bhavan & Ors. [W.P.(C) No. 15842 of 2023 & I.A. No. 7254 of 2023 dated May 17, 2023] had stayed the demand of penalty and interest raised by the Reve

The Hon'ble Gujarat High Court in M/s. Radhe Packaging v. Union of India [R/s Special Civil Application No. 5673 of 2023, dated April 5, 2023] has directed the assessee to approach the Revenue Department to avail the benefit of the Notification No 03

The Hon'ble Orissa High Court inthe case of Twisha Educational Private Limited v. Addl. CT & GST Officer [W.P (C) No.11358 of 2023 dated May 01, 2023] directed the assessee to file an appeal before the appropriate authority under Section 107 of the C

The AAR, Karnataka, in the matter of M/s. White Gold Bullion Pvt. Ltd.[Advance Ruling no. KAR ADRG 20/2023 dated May 15, 2023] ruled that purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered individuals and sel

The AAR, Gujarat, in the matter of M/s. Nandini Ashram Trust [Advance Ruling no. GUJ/GAAR/R/2023/18 dated April 26, 2023] ruled that since the assessee was providing accommodation to pilgrims outside the boundary of the temple and the rooms rent char

The CESTAT, Kolkata in M/s. Bhootpurva Sainik Kalyan Sangh v. Commissioner of Central Excise & Service Tax [Service Tax Appeal No.566 of 2011 dated May 11,2023] held that, there should be mens rea to evade payment of service tax for demand of service

This is a summary of a legal case where the petitioner is seeking to quash a seizure order issued by the respondent under Section 67 of the UPGST Act.