GST Judgements

At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a me

Shri Kumudchandra Atmaram Patel, 47648 Sagar Apartment, Opp. Bhaysar Hostel, Nava Vadaj, Ahmedabad, Gujarat-380013. 

The present order shall dispose of the bail application moved on behalf of applicant/accused Satinder Kumar.

Sh. Rajender Meena, RZG-622, Rajnagar Part-2, Palam Colony, New Delhi-110077. 

The Petitioner has evoked the extraordinary jurisdiction of this Court by filing the present petition under Articles 226 and 227 of the Constitution of India, seeking a writ of Mandamus to direct Respondent No. 1, the Senior Intelligence Officer, Dir

The Hon’ble Appellate Authority, GST, Andhra Pradesh, in Re:Vaachi International Pvt. Ltd. [Order No. 4990 of 2020dated February 10, 2020] held that the SEZ unit/developers shall not claim any refund against input tax credit ("ITC") involved in suppl

The Hon'ble Madras High Court in the case of M/s. Sri Ranganathar Valves Private Limited v. The Assistant Commissioner (CT) (FAC) Velandipalayam Assessment Circle, Coimbatore[W.P. No. 38488 of 2015 dated September 2, 2020] has held that Input Tax Cre

The Hon'ble HC, Gujarat in Vimal Yashwant Giri Goswami & Others v. State of Gujarat [R/SLP No. 13679/2019 dated 20.10.2020]held that the power to arrest as provided under Section 69 read with Section 132 of Central Goods and Services Tax Act, 2017 ("

The Hon’ble Madras High Court in the case of M/s. Sun Dye Chem v. The Assistant Commissioner [W.P. No. 29676 of 2019 dated November 6, 2020] has held that absence of enabling provision cannot jeopardize taxpayer from availing credit that they are en

The Hon’ble Madras High Court in the case of M/s. Maansarovar Motors Private Limited v. The Assistant Commissioner and Others[W.P. No. 4468 of 2020, dated 29 September, 2020]has set aside orders for levying interest on input tax credit (“ITC”) as app