GST Judgements

The Hon'ble Patna High Court in Gobinda Construction v. Union of India [Civil Writ Jurisdiction Case No. 9108 of 2021 dated September 08, 2023] held that, Section 16(4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") is constitutiona

The Hon'ble Delhi High Court in Aman Gupta v. State [Bail Application No. 3408 of 2022 dated September 06, 2023] refused the anticipatory bail of a Chartered Accountant who is an alleged offender and being charged with issuing fake invoices and e-way

The Hon'ble Bombay High Court in Saket Agarwal v. Union of India [Writ Petition (L) No. 22585 Of 2023 dated August 31, 2023] held that, the State Tax Officer does not have any jurisdiction to issue notice/communication under Section 83 of the Maharas

The Hon'ble Madras High Court in Tvl. Raja Stores v. The Assistant Commissioner (ST), West Veli Street Circle [W.P.(MD). No. 15291 of 2023 dated August 11, 2023] held that, that Section 65 ("Audit by tax authorities") of the Central Goods and Service

The AAR, West Bengal, in Indranil Chatterjee [Advance Ruling No. 19/WBAAR/2023-24 dated August 10, 2023] held that, Jac Olivol Body Oil which serves the primary function of care of skin and not cure of skin will be classified under HSN 3304 and attra

The Hon'ble Allahabad High Court in M/s. Dharampal Satyapal Limited v. Union of India [Writ Tax No. 979 of 2023 dated August 21, 2023] granted the stay on show cause notice provided the deposits INR 10 Crores with the Revenue Department in a separate

The Hon'ble Kerala High Court in Koduvayur Constructions v. Assistant Commissioner-Works Contract [WP(C) No. 21212 of 2023 dated August 07, 2023] held that, it is assessee’s responsibility to check the GST portal for any notice or order that had been

The AAR, Telangana, in M/s. Sai Service Pvt. Limited[TSAAR order no. 13 of 2023 dated August 01, 2023] ruled that, Input Tax Credit ("ITC") cannot be availed on test-drive vehicles when retained in a workshop as a replacement vehicle.

The Hon'ble Madras High Court in M/s. N.S. Rathinam and Sons Pvt. Ltd. v. the Commissioner of CGST & CE [WP(MD) No.18576 of 2023 dated August 01, 2023] granted interim relief of de-freezing the assessee's bank account on the payment of the first inst

The AAR, Karnataka, in M/s. Orient Cement Limited [Advance Ruling No. KAR ADRG 27 of 2023 dated August 24, 2023] ruled that, ITC on gold coins is not restricted under section 17(5)(h) of the Central Goods and Services Tax Act, 2017 ("the CGST Act"),