GST Judgements
Writ petition filed before the passing of the final order is premature and not maintainable
Bimal Jain 17 February 2023 at 16:03
The Hon'ble Madras High Court in the matter of Geethanjali v. the Assistant Commissioner of CGST & CE [W.P. No.35024 of 2022 and W.M.P. Nos. 34458 and 34461 of 2022 dated February 7, 2023] has held that the petition filed by the assessee challenging
The Hon'ble Madras High Court in M/s. P.K. Japee& Co. v. Deputy Commissioner of GST and Central Excise and Ors.[W.P.No.3587 of 2023 and W.M.P.No.3647 of 2023 dated February 7, 2023] has allowed the assessee to submit an additional reply to a Show Cau
Refund claims cannot be considered as dubious on the basis of erroneous findings
Bimal Jain 17 February 2023 at 11:55
The Hon'ble Delhi High Court in M/s. Mahajan Fabrics Pvt. Ltd. v. Commissioner, CGST and Ors. [W.P. (C) 6727/2022 dated February 6, 2023] has set aside the order passed by the Appellate Authority, disallowing the refund claimed by the assessee. Held
Demand not sustainable when Service Tax is already paid prior to its levy
Bimal Jain 17 February 2023 at 09:46
The CESTAT, Ahmedabad in Chiron Behring Vaccines Private Limited v. C.C.E. & S.T.-Surat-ii [Service Tax Appeal No. 403 of 2012 dated February 6, 2023] has set aside the demand order issued for the extended period, on the ground that the assessee had
Appeal filed offline cannot be denied on technical grounds
Bimal Jain 15 February 2023 at 09:52
The Hon'ble Allahabad Court in M/s. Yash Kothari Public Charitable Trust v. the State of U.P and Ors. [Writ Tax No. 1027 of 2022 dated January 16, 2023] has held that taxing authorities cannot stop any assessee from claiming its statutory right of ap
Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess
Bimal Jain 15 February 2023 at 09:52
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
CGST and SGST Authority cannot simultaneously prosecute the assessee on the same subject matter
Bimal Jain 13 February 2023 at 12:09
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
Refund cannot be denied for an inadvertent error which was subsequently rectified
Bimal Jain 11 February 2023 at 14:12
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
Mere non-reply to SCN cannot be ground for cancellation of GST Registration
Bimal Jain 11 February 2023 at 09:33
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
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