GST Judgements

The CESTAT, Ahmedabad in C C Chokshi & Co. v. C.S.T., Service Tax, Ahmedabad [Service Tax Appeal No. 10024/2014- DB dated August 03, 2023]held that once a notice has been issued on a particular issue the demand through fresh notice for the same perio

The Hon'ble Andhra Pradesh High Court in M/s Arhaan Ferrous and Non-Ferrous Solutions Pvt. Ltd. v. Deputy Assistant Commissioner [Writ Petition No.15481 of 2023 dated August 03, 2023] held that, the assessee is responsible only to the extent of estab

The AAR, Karnataka, in M/s. Chamundeswari Electricity Supply Corporation Ltd. [Advance Ruling No. KAR ADRG 24/2023 dated July 13, 2023] ruled that the activity of charging battery of electrical vehicle is ‘supply of service’ covered under SAC 998714

The Hon'ble Calcutta High Court in Rama Shanker Modi v the Assistant Commissioner, Central Goods And Services tax and Central Excise [WPA 15639 of 2023 dated July 20, 2023] set aside the impugned order and held that mere non filing of order physicall

The CESTAT, Mumbai, in M/s Bajaj Finance Ltd. v Commissioner of Central Excise and GST [Service Tax Appeal No. 90043 of 2018 dated August 07, 2023] set aside the impugned order and held that the assessee is not receiving penal interest and bouncing c

The Hon'ble Allahabad High Court in Bhawani Traders Pvt. Ltd. v. State of Uttar Pradesh [Writ Tax No. 854 of 2023 dated July 24, 2023] held that if the assessee comes forward and is willing to pay the penalty for the detained goods, the Revenue Depar

The Hon'ble Bombay High Court in the matter of M/s.Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors [Writ Petition no.3460 of 2021 dated July 11, 2023] set aside the order of Adjudicating Authority of not granting refund and held t

The Hon'ble Supreme Court in Union of India & Ors. v. Mahindra and Mahindra Ltd. [Special Leave Petition (Civil) Diary No. 18824 of 2023 dated July 28, 2023] dismissed the appeal filed by the Revenue Department and upheld the decision of the Hon'ble

The Hon'ble Gujarat High Court in M/s. Panji Engineering Private Limited v. Union of India[R/SPECIAL CIVIL APPLICATION No. 560 of 2022 dated July 10, 2023] held that, disbursement of refund by department beyond the statutorily prescribed period, make

The Hon'ble Gujarat High Court in Britannia Industries Limited v. Union of India [Special Civil Application No. 14867 of 2022 dated August 07, 2023] rejected the refund claim filed by the assessee on the ground that no appeal was filed against the re