GST Judgements

The Hon'ble Madras High Court in M. Mallika Mahal v. The Commissioner of Central GST and Central Excise [WP.Nos.10663 of 2022 dated August 17, 2022] held that the assessee should be permitted to file GST returns for the period before the cancellation

The Hon'ble Andhra Pradesh High Court in M/S. Gandhar oil refinery (India) Limited v. Assistant commissioner of sales tax [Writ Petition No.24873 of 2022 dated August 24, 2022] remanded back the matter to the assessing authority, depending upon the r

The Hon'ble Bombay High Court in DBS Tradelink and advisors Pvt. ltd. v.  The state of Maharashtra and another [Writ petition no.8474 of 2022 dated July 20, 2022] directed the assessing authority to restore the registration of the assessee on the ver

The Hon'ble Karnataka High Court in M/S Rajeev Traders v. Union of India [Writ Petition No.100849 of 2022 (T-RES) dated August 16, 2022] allowed the writ petition stating that the power to confiscate goods is a distinct and independent power conferre

The Hon'ble Karnataka High Court in M/S Rajeev Traders v. Union of India [Writ Petition No.100849 of 2022 (T-RES) dated August 16, 2022] allowed the writ petition stating that the power to confiscate goods is a distinct and independent power conferre

The AAR, Karnataka in the matter of In Re: M/S. Hyundai Rotem Company [Advance Ruling No.- KAR ADRG 26/2022 dated August 12, 2022] held that the supplies made by all the Cost Centersof Delhi Metro Rail Corporation ("DMRC") are not to be considered as

The Hon'ble Telangana High Court in Micro Systems and Services v. Union of India and 5 others [Writ Petition No.37465 of 2021 dated September 5, 2022] remanded back the matter to the assessing authority for reconsidering the refund claimed by the ass

The Hon'ble Madras High Court in M/S Macmet Engineering Limited v. State Tax Officer (Intelligence) [W.P. Nos.19395 to 19399 of 2022 and W.P.M Nos. 14157 & 14159, 14158 & 14161, 14163 & 14167, 14160 & 14162, and 14164 & 14166 of 2022 dated September

The Hon'ble Madhya Pradesh High Court in M/S Daya Shanker Singh v. State of Madhya Pradesh [Writ Petition No. 12324 of 2022, dated August 10, 2022] directed the assessing authority to refund back the penalty charged from the assessee because of the m

The AAR, Karnataka in the matter of M/s KNK Karts (P) Ltd [Advance Ruling No. KAR ADRG 20/2022 dated August 12,2022] has held that the amusement park ride karts ("the Product") cannot be classified as Motor Vehicle and will attract GST @ 18% under HS