GST Judgements

The AAR, Kerala in the case of M/s. P Achuthan Nair & Company [Advance Ruling No. KER/01/2024 dated January 10, 2024] where amount paid as differential dealer margin is in nature of a consideration received for agreeing an obligation to refrain from

The Hon'ble Allahabad High Court in the case of Anil Kumar Singh v. Union of India [Writ Tax No. 1901 of 2024 dated November 08, 2024] issued notice to the Revenue Department where the Assessee'sForm GST TRAN-1 claiming transitional credit was reject

The Hon'ble Delhi High Court in the case APN Sales and Marketing v. Union of India [W.P. (C) No. 9536 of 2024 dated August 09, 2024] held that an order which does not provide sufficient reasons is not legally sustainable as it is in violation of prin

The Hon'ble Allahabad High Court in the case of PP Polyplast (P.) Ltd. v. Additional Commissioner Grade 2 [Writ Tax No. 1183 of 2024 dated July 30, 2024] allowed the writ petition and held that no penalty proceedings under Section 130 of the Central

The Hon'ble Gujarat High Court in the case of Messrs Macro Polymers Private Ltd. Anr. v. Union of India Anr. [R/Special Civil Application No. 921 of 2025, order dated August 08, 2025] held that the refund claim for double payment of IGST, though file

The Hon'ble Bombay High Court in the case of Milroc Good Earth Developers v. Union of India & Ors. [Writ Petition No.2203 of 2025, order dated October 09, 2025] held that the Revenue's act of consolidating various financial years into a single Show C

The Hon'ble Delhi High Court in Sharma Trading Company v. Union of India & Ors., order [W.P.(C) 13194/2018 order dated September 23, 2025] held that when GST rates are reduced, the benefit must be passed directly to consumers through a corresponding

The Hon'ble High Court of Jammu and Kashmir and Ladakh in the case of in R.K. Ispat Ltd. v. Union of India and others [WP(C) No. 1074/2024, order dated September 30, 2025] held that cross-empowerment under Section 6 of the CGST Act is automatic and d

The Gujarat AAR in the matter of RDB Realty & Infrastructure Limited [Advance Ruling No. GUJ/GAAR/R/2025/42order dated October 09, 2025] held that the supply made as a going concern by way of slump sale is classified under SAC 997119 and is exempt un

The Hon'ble Allahabad High Court in the case of Pilcon Infrastructure Pvt. Ltd. v. State of U.P. & Another [WRIT TAX No. 4654 of 2025, order dated October 29, 2025] held that blocking of Input Tax Credit under Rule 86A of the U.P. GST Rules without r