GST Judgements

The Hon'ble Allahabad High Court in Elesh Agrawal v. Union of India [WRIT TAX NO. 753 OF 2023 dated May 31, 2023] disposed the petition and held that in case where assessee has disputes all the facts and allegation stated in the show cause notice the

The CESTAT, Kolkata in M/s Jai Balaji Industries Limited v. Commissioner of Central Excise [Excise Appeal no. 9 of 2011 dated June 26, 2013] had set aside the order demanding excise duty and held that the buyer who has paid a valuable consideration c

The Hon'ble Rajasthan High Court in M/s B.C. Power Controls Ltd. v. Union of India [D.B. Civil Writ Petition No. 13049 of 2020 dated April 18, 2023] held that the refund application of IGST cannot be kept pending indefinitely on the ground of pendenc

The Hon'ble Bombay High Court in C.P.Rabindranath Menon v. Deputy Commissioner of State Tax [Writ Petition No. 5131 of 2022 dated April 21, 2023] set aside the order rejecting the refund claim filed by the unregistered person pursuant to agreement fo

The Hon'ble Allahabad High Court in the case of Mohini Traders v. State of U.P. [WRIT TAX No. 551 of 2023 dated May 3, 2023]hadset aside the order and held that assessee is not required to request for opportunity of personal hearing since, it is a co

The Hon'ble Madras High Court in Seoyon E-Hwa Summit Automotive India (P.) Ltd. v. Deputy Commissioner (ST)-I [W.P. Nos. 16535 & 16538 of 2023 dated June 6, 2023] held that rejection of rectification application filed under section 161 of the Central

The Hon'ble Gujarat High Court in Dineshkumar Chhaganbhai Nandani v. Income Tax Officer [R/Special Civil Application No. 7864 of 2022 dated June 19, 2023] set aside the assessment order and held a proper opportunity must be given to the Assessee when

The Hon'ble Gujarat High Court in Ravi Trading Co. v. Deputy Commissioner of State Tax [SCA no. 6407 of 2023 dated May 4, 2023] directed the Revenue Authority to release goods on conditions that the assessee deposits a certain amount of penalty towar

The Hon'ble Kerala High Court inM/s Penuel Nexus Pvt Ltd. v. The Additional Commissioner (Appeals), Cochin [WP(C) No. 15574 of 2023 dated June 13, 2023]held that the Additional Commissioner ("the Respondent") is right in rejecting the time-barred app

The Hon'ble Delhi High Court in Alex Tour and Travel Pvt. Ltd. v. Assistant Commissioner, CGST [W.P.(C) NO. 5722 OF 2023 dated May 8, 2023] directed the Revenue department to disburse the assessee's refund claim along with interest as payable and hel