GST Judgements

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

The Hon'ble Delhi High Court in the case of M/s Vianaar Homes Pvt. Ltd [W.P.(C) 2245/2020 & CM APPL. 7832/2020 dated November 3, 2020] has held that Section 174(2)(e) of the Central Goods and Services Tax Act, 2017 ("CGST Act"), specifically empowers

The Hon'ble HC, Gujarat in Cosmo Films India v. Union of India &Ors. [R/SLP No. 15833/2018 dated October 20, 2020] upheld the validity of rule 96(10) of the Central Goods and Services Tax Rules, 2017 ("CGST Rules") and rules that notification is requ

The Hon'ble HC, Karnataka in Bagmane Developers v. Union of India [W.P. No. 9430/2020 dated October 22, 2020] stayed demand of Rs. 62 crore in a writ petition challenging credit restriction under Section 17(5)(c) and (d) of Central Goods and Services

The Hon'ble HC (Division Bench), Madras in the case of Assistant Commissioner of Cost and Central Excise and Anr. vs. Sutherland Global Services Pvt. Ltd. & 2 Ors. [Writ Appeal No. 53/ 2020 dated October 16, 2020] set aside the order of Hon’ble Singl

The Hon'ble AAR, West Bengal in Re: M/s Hooghly Motors Pvt. Ltd. [Order Number 06/WBAAR/2020-21 dated August 10, 2020] held that a three-wheeled electrically operated vehicle/rickshaw is classifiable under HSN 8703 (Motor Vehicles for carrying less t