GST Judgements

The AAR, Karnataka in the matter of M/s S.K. Swami & Company [Advance Ruling No. KAR ADRG 05/2023 dated January 23, 2023] has ruled the rate of Goods and Services Tax ("GST") @ 18% is exigible on works contract services executed to Indian Railways by

The CESTAT, Kolkata in the matter of M/s. S. L. Polypack Private Limited v. Commissioner of CGST & CX, Howrah Commissionerate [Excise Appeal No.75342 of 2018 dated January 20, 2023] set aside the order denying CENVAT Credit to the assessee and held t

The Hon'ble Kerala High Court in the matter of Sasi Pathirakunnath and Anr. v. Assistant State Tax Officers and Ors. [WP(C) No. 31445 of 2022 dated January 18, 2023] held that, there is no malice or lack of jurisdiction of the Revenue Department to i

The Hon'ble Jharkhand High Court in M/s Subhash Singh Choudhary v. State of Jharkhand [W.P.(T) No. 2404 of 2020, dated January 9, 2023] quashed the order denying migration of unadjusted Tax Deducted at Source ("TDS") amount available under the Value

The Hon'ble Karnataka High Court in M/s Premier Sales Promotion Pvt Limited v. Union of India [Writ Petition No. 5569 of 2022 (T-RES) dated January 16, 2023] has set aside and quashed the order passed by AAAR, Karnataka, which upheld the ruling passe

The Hon'ble Jharkhand High Court in Santosh Kumar Roy v. the State of Jharkhand & Ors. [W.P.(T) No. 4782 of 2022 dated January 24, 2023] quashed and set aside the Show Cause Notice ("SCN") and the consequential order passed by the Revenue Department,

The Hon’ble Madras High Court in Tvl. Thiruvannamalaiyar Transport v. the Deputy State Tax Officer & Anr. [W.P. No. 32960 of 2022 and WMP. No. 32361 of 2022 in W.P. No. 32960 of 2022 dated December 13, 2022] has set aside the detention order passed a

The Hon'ble Madras High Court in the matter of Deepam Roadways v. the Deputy State Tax Officer and Ors. [W.P. No. 476 of 2023 and Ors. dated January 23, 2023]quashed the notice of detention of goods and the consequential demand order issued to the as

The Hon'ble Madras High Court in the matter of Deepam Roadways v. the Deputy State Tax Officer and Ors. [W.P. No. 476 of 2023 and Ors. dated January 23, 2023]quashed the notice of detention of goods and the consequential demand order issued to the as

The Hon'ble Patna High Court in M/s Balram Singh v. Union of India & Ors. [Civil Writ Jurisdiction Case No. 88 of 2023 dated January 20, 2023] quashed and set aside the ex-parte assessment order passed by the Revenue Department rejecting the Input Ta