GST Judgements

The Hon'ble Delhi High Court in M/s. Rakesh Enterprises v. the Principal Commissioner Central Goods and Services Tax & Ors. [W.P. (C) 14250/2022 dated February 9, 2023] has set aside the order for cancellation of GST Registration of the assessee pass

The Hon'ble Gujarat High Court in Neha Enterprise v. State of Gujarat [R/Special Civil Application No. 20505 of 2022 dated January 19, 2023] has quashed and set aside the Show Cause Notice ("SCN") and the consequential order passed by the Revenue Dep

The Hon'ble Jharkhand High Court in M/s. Solex Energy Limited v. the State of Jharkhand and Ors. [W.P (T) No. 404 of 2022 dated January 31, 2023] has set aside the summary of order issued in Form GST DRC-07 to the assessee by the Revenue Department o

The Hon'ble Delhi High Court in Marg Erp Ltd v. Commissioner of Delhi Goods and Service Tax & Anr. [W.P.(C) 872/2023 dated February 3, 2023] has set aside the demand order passed by the Revenue Department on the ground that such order was unsigned.He

The Hon'ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors. [WPA 304 of 2023 dated February 10, 2023]condoned the delay of period of limitation to file appeal before the Appellate Authority by th

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

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

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

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