Judgements and Orders, Supreme Court and High courts of India

Demand Order cannot be passed without considering the reply and providing an opportunity of hearing

Bimal Jain 03 June 2025 at 16:26

The Hon'ble Delhi High Court in Aviral Technology Solutions and Telecom Pvt. Ltd. v. Union of India [W.P. (C) No. 4961 of 2025 dated April 23, 2025] set aside the Order passed by the Department of Trade & Taxes as the reply filed by the Assessee alon

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Discount given by manufacturers to retailers, prima facie, cannot be considered as a consideration for services rendered by the retailer

Bimal Jain 30 May 2025 at 11:39

The Hon'ble Delhi High Court in the case of Vardhaman Electronics v. Additional Commissioner, CGST Delhi West & Ors. [W.P. (C) 6334/2025 & CM APPL.28843/2025 dated May 13, 2025] held that the discount given by manufacturers to retailers, prima facie,

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Blocking of ITC under Rule 86A without recording 'reasons to believe' and objective evidence is legally unsustainable

Bimal Jain 30 May 2025 at 11:34

The Hon'ble Patna High Court in Graphic Trades Pvt. Ltd. v. State of Bihar and Ors. [C.W.J.C. No. 4506 of 2025, dated April 23, 2025] disposed of the Writ Petition and upheld the blocking of ITC under Rule 86A of the Bihar Goods & Services Tax Rules,

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Fresh demand for reversal of the same ITC is not valid merely because it was reversed beyond the prescribed time

Bimal Jain 30 May 2025 at 11:29

The Hon'ble Gujarat High Court in Ajay Industries & Anr. v. Union of India & Ors. [SCA No. 2951 of 2025 dated April 16, 2025] held that once Input Tax Credit ("ITC") is reversed prior to issuance of a Show Cause Notice("SCN"), the authorities cannot

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Carrying a valid E-Way Bill is mandatory for the movement of goods from one place to another

Bimal Jain 29 May 2025 at 14:42

The Hon'ble Allahabad High Court in M/s. Lalitpur Power Generation Company Ltd. v. State of U.P. and Ors [Writ Tax No. 595 of 2023, dated April 15, 2025] dismissed the writ petition and upheld the penalty imposed under Section 129 of the Uttar Prades

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Levy of Compensation Cess on Export Supply Requires GST Council Review

Bimal Jain 29 May 2025 at 14:37

The Hon'ble Gujarat High Court in M/s. Sopariwala Export (P.) Ltd. v. Joint Commissioner, CGST and Central Excise [R/Special Civil Application No(s). 6701 &7073 of 2023, and 15708 of 2024, dated May 09, 2025] held that the levy of 160% Compensation C

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Rejection of a partial refund under the Budgetary Support Scheme without assigning any reasons is invalid in law

Bimal Jain 29 May 2025 at 14:35

The Hon'ble Jammu & Kashmir and Ladakh High Court at Jammu in J & K Cement Corporation v. Union of India[WP(C) No. 2188 of 2022, dated April 04, 2025] held that the rejection of a partial refund claim under the Budgetary Support Scheme("the Scheme")

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Writ petition is not maintainable unless the statutory remedy to appeal has been exhausted

Bimal Jain 22 May 2025 at 17:37

The Hon'ble Chhattisgarh High Court in Mayasheel Retail India Ltd. v. State of Chhattisgarh [Writ Petition No. 84 of 2024 dated April 04, 2025] dismissed the writ petition where the Assessee had challenged demand order on ground that it came to Asse

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Refund should not be credited to the Electronic Credit Ledger of a taxpayer whose business is no longer operational

Bimal Jain 22 May 2025 at 10:18

The Hon'ble Calcutta High Court in Edelweiss Rural & Corporate Services Limited & Anr. v. The Deputy Commissioner of Revenue, Taltala Charge, WBGST& Ors. [WPA 3033 of 2025 dated May 5, 2025] instructed the Assessing Officer to reconsider the Refund S

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Refund claim for ITC accrued before July 18, 2022 cannot be denied

Bimal Jain 22 May 2025 at 10:18

The Hon'ble Supreme Court in the case of Assistant Commissioner of Central Taxes v. Gemini Edibles and Fats India Ltd. [SLP Appeal (C) Nos. 12495-12498 of 2025 dated May 09, 2025], dismissed the Special Leave Petition ("SLP") against the Hon'ble Andh

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