GST Judgements

M/s Mitsubishi Electric India Private Limited ("the Petitioner") entered into a Secondment and Cost Reimbursement Agreement dated March 31, 2019, with Mitsubishi Electric Corporation, Japan, the parent company wherein certain employees have been seco

The Hon'ble Madras High Court in the case of M/s. Parle Agro Private Limited v. Union of India & Ors. [W.P. No. 16608 & 16613 of 2020 dated October 31, 2023] allowed the Writ Petition and held that the Flavoured Milk is to be classified under Heading

The Hon'ble Bombay High Court in the case of M/s. IMS Ship Management Private Ltd. v. State of Maharashtra [Writ Petition (L) No. 3121 of 2023 dated October 17, 2023] disposed of the writ petition by quashing and setting aside the Appellate Order and

The Hon'ble Rajasthan High Court (Jaipur Bench) in the case of M/s. Nahar Industrial Enterprises Limited v. Union of India [Civil Writ Petition No. 8476 of 20/21 dated October 31, 2023], allowed the Writ Petition and held that refund of Input Tax Cre

The Hon'ble Madras High Court in the case of M/s. Chennai Silks v. The Assistant Commissioner, Tirupur[W.P. No. 29095 of 2023 dated October 12, 2023] allowed the Writ Petition and held that the Revenue Department has erred in passing the Assessment o

The Hon'ble Allahabad High Court in the case of M/s. Bajrang Trading Company v. Commissioner Commercial Tax and Another [Writ Tax No. 1123 of 2023 dated October 27, 2023] dismissed the writ petition and held that mere infractions of law is not a vali

The Hon’ble Kerala High Court in the case of M/s. Velayudhan Gold LLP v. State of Kerala and Others [WP (C) No. 34654 of 2023 dated October 20, 2023] disposed the writ petition and held that authorisation under Section 67(2) of the State Goods and Se

The Hon'ble Gujarat High Court in the case of M/s. BharatkumarPravinkumar and Co. v. State of Gujarat [Special Civil Application No. 26222 of 2022 dated October 26, 2023] allowed the writ petition and held that cash would not be considered as goods f

The Madras High Court in the case of M/s. Caterpillar India Pvt. Ltd. v. The Assistant Commissioner Chennai [WP No. 28092 of 2023 dated September 25, 2023] allowed the writ petition and held that, no recovery can be effected directly based on the dif

The Hon'ble Madras High Court in the case M/s Health and Allied Insurance Company Ltd. v. the Commissioner of State Tax, Chennai [W.P. No. 30494 of 2023 dated October 20, 2023] allowed the writ petition and held that, the granting short period of tim