GST Judgements

The Hon'ble Supreme Court of India in Devendra Dwivedi vs Union of India & Ors. [Writ Petition(s) (Criminal) No(s). 272/2020, dated January 7, 2021] dismissed writ petition under Article 32 of the Constitution of India, challenging constitutional val

The Hon'ble Tripura High Court in M/s Kiran Enterprise v. The State of Tripura and Ors. [WP (C) No. 114 of 2020 dated December 17, 2020] rejected petition filed along with condonation of delay application for rectification of error (name of the party

The Hon'ble AAR Maharashtra in M/s. Prettl Automotive India Private Limited [Order No. GST-ARA-20/2019-20/B-59 dated December 15, 2020] held that financial assistance to be received by the Indian subsidiary is a ' consideration' for supply and agreei

The Hon'ble Allahabad High Court in M/S Metenere Ltd. v. Union of India and another[Writ Tax No. 360 of 2020 dated December 17, 2020] quashed the order of confiscation of 12,979 metric tonnes of stock, passed by the Additional Commissioner, GST & Cen

The Hon'ble Delhi High Court, in the case of P.V. Rao vs. Senior Intelligence Officer, DGGSTI [W.P.(C.) No. 8975/2020 (dated, November 18, 2020)] denied relief to P.V. Rao ("Petitioner") from appearing physically in Delhi to record statement in alleg

The Hon’ble Appellate Authority, GST,Andhra Pradesh, in the case ofOmsai Professional Detective & Security Services Pvt. Ltd. [Order No. 5132 of 2020 (dated, March 16, 2020)]held that best judgment assessment under Section 62(1) of Central Goods and

The Hon'ble Supreme Court of India in M/S. V.V.V. And Sons Edible Oil Ltd. v. The State of Tamil Nadu &Ors. [Civil Appeal No. 3964 of 2020 dated December 04, 2020] disposed of the appeal filed against the judgment passed by the Hon'ble Madras High Co

The Hon'ble AAR Odisha, in the matter of Tokyo Electric Power Co.[Order No.02/Odisha-AARJ2020-21 dated November 19, 2020] held that supply of consultancy service to an Indian entity Odisha Power Transmission Corporation Limited ("OPTCL") is not impor

The Hon'ble CESTAT, New Delhi, in Jayaswal Neco Industries Ltd. vs. Commissioner of Customs, Central Excise and Service Tax - Raipur [Service Tax Appeal No. 50893 of 2015 (dated, October 07, 2020)] held that, the assessee could not be held to be liab

The Hon'ble Madhya Pradesh High Court, in Akash Garg vs. State of M.P. [W.P. No.16117/2020 (dated, November 19, 2020)], held that statutory procedure prescribed for communicating show-cause notice ("SCN") or order under Rule 142(1) of Central Goods a