Judgements and Orders, Supreme Court and High courts of India
The Hon'ble Madras High Court in Brakes India (P.) Ltd. v. Assistant Commissioner (ST) [W.P. No. 36439 of 2023 dated January 3, 2024] allowed the writ petition, thereby setting aside the Impugned Order in case where no reasonable opportunity is provi
The Hon'ble High Court of Madras in the case of Samadhu Medicals vs Deputy State Tax Officer [W.P No. 35228 of 2023 dated December 18, 2023] disposed of the writ petition thereby directing the Revenue Department to hear the appeal to be filed by the
GST Registration Cancellation can take effect from the date of issuance of Show Cause Notice
Bimal Jain 19 January 2024 at 10:17
The Hon'ble Delhi High Court in the case of Varyam Dass Khurana v. Commissioner of GST, New Delhi [W.P. (C) No. 15670 of 2023 dated December 05, 2023] held that the cancellation of registration should take effect from the date of issuance of Show Cau
Notice of Personal Hearing devoid of any details is invalid
Bimal Jain 19 January 2024 at 10:17
The Hon'ble Chhattisgarh High Court in the case of Tata Steel Ltd. v. State of Chhattisgarh [WPT No. 167 of 2023 dated November 7, 2023] disposed the writ petition and directed the Revenue Department to grant opportunity of personal hearing to the As
Revenue Department is not authorized to block ITC for more than one year
Bimal Jain 19 January 2024 at 10:00
The Hon'ble Karnataka High Court in the case of S.P. Metals v. Assistant Commissioner of Central Tax [Writ Petition No. 21015 of 2023 dated January 3, 2024] allowed the writ petition and held that as per sub-rule (3) of Rule86A of the Central Goods a
Writ Petition not maintainable when proceedings dependent upon adequacy of evidence
Bimal Jain 19 January 2024 at 10:00
The Hon'ble Madras High Court in Malar International v. Deputy State Tax Officer-I [WP No. 198 of 2024 dated January 5, 2024] dismissed the writ petition as the disputes pertaining to adequacy of evidence cannot be addressed in proceedings under Arti
Directions issued by the Court are binding on the Authorities
Bimal Jain 19 January 2024 at 10:00
The Hon'ble Gujarat High Court in the case of Real Price Spintex (P.) Ltd. v. Union of India[R/Special Civil Application No. 12978 of 2022 date December 7, 2023] held that once a court has issued directions, same were binding upon authorities and the
Purchasers responsibility to verify the GST registration of the seller on the GST Portal
Bimal Jain 13 January 2024 at 11:45
The Hon'ble Supreme Court in the case of Deputy Assistant Commissioner-1 (ST) v. Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. [Petitions for Special Leave to Appeal (C) No (S). 24711-2474 of 2023 dated November 6, 2023] held that they are not i
The Hon'ble Kerala High Court in the case of Nahasshukoor v. Assistant Commissioner [WA NO. 1853 OF 2023 dated November 3, 2023] dismissed the writ petition and upheld the constitutional validity of Section 16(2)(c) of Central Goods and Services Tax
The Hon'ble Madras High Court in the case of Jey Tech Moulds Dies vs Deputy Commissioner (GST) [W.P. No. 33523 of 2023 dated November 30, 2023] directed the Revenue Department to de-freeze the bank account of the Appellant, thereby holding that, the
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