GST Judgements

The Hon'ble Kerala High Court in the case of CA. P.J. Johney v. GST Council, New Delhi [W.P. (C) No. 12267 of 2024 dated July 9, 2024], directed the Government to appoint members within four months for initiating Goods and Services Tax Appellate Trib

The Hon'ble Calcutta High Court in the case of Sarkar Diesel v. Deputy Commissioner of State Tax [FMA No. 604 of 2024 dated June 25, 2024] advance ruling passed by the authority of one particular state is not binding on the department of different st

The Hon'ble Madras High Court in M/s Mandarina Apartment Owners Welfare Association v. Commercial Tax Officer/State Tax Officer [Writ Petition No.15307 & 15330 of 2024 dated July 16, 2024] held that the show cause notice lacked reference to scrutiny

The Hon'ble Delhi High Court in M/s Neeraj Kumar v. Proper Officer SGST [Civil Writ Petition No. 9425 of 2024 dated July 11, 2024] held that Show Cause Notice ("SCN") uploaded under the category of "Additional Notices and Order" instead of "Notices a

The Hon'ble Madras High Court in the case of Unnikrishnan R. v. Union of India [W.P No. 12464 of 2024 dated June 12, 2024], held that order passed against the dead person is invalid when the business of the deceased person is not being operated by th

The Competition Commission of India in the case of Rahul Sharma v. Cinema Ventures (P.) Ltd. [Case No. 07 of 2024 dated July 10, 2024], held that passing on the profit to the consumer is mandatory and as per Rule 133 (1) of the Central Goods and Serv

The Hon'ble Madras High Court in the case of P S K Engineering Construction & Co. v. Assistant Commissioner of GST & Central Excise [Writ Petition No. 13418 of 2024 dated June 10, 2024] held that there is no restriction in statute for Central GST aut

The Hon'ble Madras High Court in the case of Tvl. Norton Granites & Properties Private Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 13522 of 2024 dated June 12, 2024], held that the refund application for excess tax paid must be filed by th

The Hon'ble Delhi High Court passed a common order in the case of Mohinder Kumar v. Pr. Commissioner of Delhi GST and connected matters [W.P. (C) 10869/2024 & Connected petitions dated August 30, 2024] held that an Adjudicating Authority shall not pa

The Hon'ble Madras High Court in the case of Tvl. Norton Granites & Properties Private Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 13522 of 2024 dated June 12, 2024], held that the refund application for excess tax paid must be filed by th