GST Judgements

The CESTAT, Ahmedabad in USV Private Limited v. Commissioner of Central Excise & ST, Daman [Final Order No. A/10198/2023 dated February 6, 2023] has set aside the order of the Revenue Department denying refund of Cenvat credit to the assessee. Held t

The Authority has observed that institutions providing services by way of education as a part of the curriculum for obtaining a qualification recognised by any lawfor the time being in force and those engaged in providing education as a part of an ap

The Hon'ble Madras High Court in the matter of Tvl Metal Trade Incorporation v. the Special Secretary, Head of the GST Council Secretariat and Ors. [W.P.No. 3033 of 2023 And W.M.P.No. 3125 of 2023 dated February 6, 2023] has held that, the State Tax

The Hon'ble Delhi High Court in the matter ofM/s. Shri Shyam Footwear v. the Commissioner of Central Goods and Services Tax and Anr. [W.P. (C). 5845 of 2022 dated January 31, 2023] has set aside the order of the Revenue Department rejecting the refun

The Hon'ble Allahabad High Court in Acambis Helpline Management (P.) Ltd. v. Union of India [Writ Tax No. 185 of 2022 dated December 15, 2022] has set aside the order cancelling the Goods and Services Tax ("GST") Registration of the assessee, passed

The Hon’ble Madras High Court in the case of M/s. VGN Projects Estates Private Limited v. Assistant Commissioner (State Taxes) and others [W.P.No.2391 of 2023 and W.M.P.No.2481 of 2023, dated January 30, 2023] has directed the assessee to file a repl

The AAR, Karnataka in the matter of M/S Prakash and Company [Advance Ruling No. KAR ADRG 06/2023 dated January 23, 2023] ruled that all types of jaggery pre-packed and labelled are exigible to Goods and Services Tax ("GST") at 5% as per SI. No. 91A o

The Hon'ble Supreme Court of India in Basudev Mittal v. Union of India [Petition(s) for Special Leave to Appeal (Crl.) No(s). 8128 of 2022 dated December 12, 2022] has refused to interfere with the order passed by the Hon'ble Chhattisgarh High Court,

The Hon'ble Madras High Court in M/s. Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise in [W.P.No.1863 of 2023 and W.M.P.No.1965 of 2023 dated February 01, 2023] quashed the Order passed by the Revenue Department rejecti

The Hon'ble Gujarat High Court in M/s Choksi Exports v. Union of India [R/Special Civil Application No. 23798 of 2022 dated February 03, 2023] has held that, the Revenue Department cannot withhold the refund on the grounds that the assessee had been