GST Judgements

Taxpayers nationwide are subjected to the harsh consequences of Section 16(2)(c) of the Central Goods and Services Tax ("CGST") / State Goods and Service Tax ("SGST") Acts, 2017. In situations where suppliers have failed to file returns or remit tax

The Hon'ble Allahabad High Court, Lucknow Bench in M/s. Agarwal Construction Company v. Commissioner State Tax and Ors. [Writ Tax No. - 43 of 2023 dated February 23, 2023] has set aside the cancellation order of the GST Registration of the assessee o

The Hon'ble Rajasthan High Court in M/s. Chandni Crafts v. Union of India and Anr.[D. B. Civil Writ Petition No. 5460/2020 dated January 17, 2023] has quashed and set aside the order rejecting the refund claim of accumulated Input Tax Credit ("ITC")

The Hon'ble Allahabad High Court in Vriddhi Infratech India Pvt. Ltd v. Commissioner, Commercial Tax and Ors. [Writ Tax No. - 4 of 2022 dated February 23, 2023] has set aside the order passed by the Revenue Department, on the grounds, that the Revenu

The Hon'ble Supreme Court in Union of India & Ors. v. M/s. Magnum Steel Ltd. [Civil Appeal Nos. 9597-9599 of 2011 dated March 2, 2023] has held that, the person authorizing the search must express its satisfaction that the material is sufficient for

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 held that, the issuance of vouchers is similar to pre-deposit instruments, which have no

The Hon'ble Madras High Court in M/s. Novateur Electrical & Digital Systems Pvt. Ltd v. the Assistant Commissioner (ST) and Ors. [W.P.Nos.4376, 4379, 4382 and 4385 of 2023 and W.M.P.Nos.4412, 4413, 4415 and 4417 of 2023 dated February 16, 2023] has q

The Hon'ble Ahmedabad High Court in M/s. SK Likproof Private Limited v. Union of India [R/Special Civil Application No. 20717 of 2022 dated February 9, 2023] has held that, when the deposit within the stipulated time period was made,technical glitch

The Hon'ble Delhi High Court inM/s. Spinns International v. Pr. Commissioner of Goods and Service Tax, [W.P.(C) 1989/2023 dated February 15, 2023] has set aside the Show Cause Notice ("SCN") and the consequential order for cancellation of GST Registr

The Hon'ble Bombay High Court in Gulf Oil Lubricants India Ltd. v. Joint Commissioner of State Tax & Ors. [Writ Petition No. 3097 of 2022 dated February 8, 2023] has directed the Revenue Department to incorporate measures to reduce the inflow of liti