GST Judgements

The Hon'ble Gujarat High Court in VipulchandraPursottamdas Mahant Prop of Vaibhavi Construction v. Assistant Commissioner of State Tax [R/Special Civil Application No. 9488 of 2023 dated June 22, 2023] directed the assessee to co-operate with the inq

The CESTAT, Allahabad in M/s Fast Track Auto Care (India) Pvt. Ltd. v. Commissioner of Central Goods & Services Tax, Noida [Service Tax Appeal No.70752 of 2017 dated August 02, 2023] set aside the demand order and held that, no service tax is demanda

The Hon'ble Supreme Court in Gagandeep Singh v. Union of India & Ors. [W.P. (Crl) No. 339 of 2023 dated August 25, 2023] admitted the Writ filed by the Gagandeep Singh ("the Petitioner") and issued notice to theRevenue Department, challenging GST pro

The Hon'ble Punjab and Haryana High Court in Genpact India Pvt. Ltd. v. Principal Commissioner of GST And Cx [C.W.P. No. 14151 of 2021 dated August 09, 2023] set aside the show cause notice and held that assessee was not "intermediary" and therefore,

The Hon'ble Delhi High Court in Singla Exports v. Central Board of Indirect Taxes and Customs & Ors [W.P.(C) 2732 of 2023 dated August 09, 2023] quashed the GST registration cancellation order by holding that the auto-generated order which does not s

The AAR, Uttar Pradesh, in M/s MaavisaFom Cup Private Limited [Advance Ruling No. ADRG -28/2023 dated June 19, 2023] ruled that foam cup pads are to be classified under the HSN 39262091, thereby attracting GST @18%.

The Hon'ble Patna High Court in M/s. Narayani Industry v. State of Bihar [Civil Writ Jurisdiction No.11333 of 2023 dated August 11, 2023] held that when there is a specific period for condonation of delay in the statute, there cannot be any extension

The Hon'ble Delhi High Court in M/s. Cube Highways and Transportation Assets Advisor Private Limited v. Assistant Commissioner CGST Division & Ors. [W.P.(C) 14427 of 2022 dated August 17, 2023] held that, the advisory services were treated as ‘export

The Hon'ble Delhi High Court in M/s Vikas Enterprises v. Commissioner of Central Tax (GST), Delhi North & Anr. [W.P.(C) 9495 of 2023 dated July 31, 2023] set aside the letter issued by the Superintendent instructing to freeze the bank account of the

The AAR, Rajasthan, in M/s. Uvee Glass Private Limited [Advance Ruling No: RAJ/AAR/2023-24/05 dated June 30, 2023] held that, Input Tax Credit ("ITC") of GST paid on the inward supply for fixing of plant and machinery to earth by foundation or struct