GST Judgements

Demand Order cannot be passed without considering the reply and providing an opportunity of hearing

Bimal Jain 03 June 2025 at 16:26

The Hon'ble Delhi High Court in Aviral Technology Solutions and Telecom Pvt. Ltd. v. Union of India [W.P. (C) No. 4961 of 2025 dated April 23, 2025] set aside the Order passed by the Department of Trade & Taxes as the reply filed by the Assessee alon

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Discount given by manufacturers to retailers, prima facie, cannot be considered as a consideration for services rendered by the retailer

Bimal Jain 30 May 2025 at 11:39

The Hon'ble Delhi High Court in the case of Vardhaman Electronics v. Additional Commissioner, CGST Delhi West & Ors. [W.P. (C) 6334/2025 & CM APPL.28843/2025 dated May 13, 2025] held that the discount given by manufacturers to retailers, prima facie,

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Blocking of ITC under Rule 86A without recording 'reasons to believe' and objective evidence is legally unsustainable

Bimal Jain 30 May 2025 at 11:34

The Hon'ble Patna High Court in Graphic Trades Pvt. Ltd. v. State of Bihar and Ors. [C.W.J.C. No. 4506 of 2025, dated April 23, 2025] disposed of the Writ Petition and upheld the blocking of ITC under Rule 86A of the Bihar Goods & Services Tax Rules,

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Fresh demand for reversal of the same ITC is not valid merely because it was reversed beyond the prescribed time

Bimal Jain 30 May 2025 at 11:29

The Hon'ble Gujarat High Court in Ajay Industries & Anr. v. Union of India & Ors. [SCA No. 2951 of 2025 dated April 16, 2025] held that once Input Tax Credit ("ITC") is reversed prior to issuance of a Show Cause Notice("SCN"), the authorities cannot

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Carrying a valid E-Way Bill is mandatory for the movement of goods from one place to another

Bimal Jain 29 May 2025 at 14:42

The Hon'ble Allahabad High Court in M/s. Lalitpur Power Generation Company Ltd. v. State of U.P. and Ors [Writ Tax No. 595 of 2023, dated April 15, 2025] dismissed the writ petition and upheld the penalty imposed under Section 129 of the Uttar Prades

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Levy of Compensation Cess on Export Supply Requires GST Council Review

Bimal Jain 29 May 2025 at 14:37

The Hon'ble Gujarat High Court in M/s. Sopariwala Export (P.) Ltd. v. Joint Commissioner, CGST and Central Excise [R/Special Civil Application No(s). 6701 &7073 of 2023, and 15708 of 2024, dated May 09, 2025] held that the levy of 160% Compensation C

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Rejection of a partial refund under the Budgetary Support Scheme without assigning any reasons is invalid in law

Bimal Jain 29 May 2025 at 14:35

The Hon'ble Jammu & Kashmir and Ladakh High Court at Jammu in J & K Cement Corporation v. Union of India[WP(C) No. 2188 of 2022, dated April 04, 2025] held that the rejection of a partial refund claim under the Budgetary Support Scheme("the Scheme")

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Writ petition is not maintainable unless the statutory remedy to appeal has been exhausted

Bimal Jain 22 May 2025 at 17:37

The Hon'ble Chhattisgarh High Court in Mayasheel Retail India Ltd. v. State of Chhattisgarh [Writ Petition No. 84 of 2024 dated April 04, 2025] dismissed the writ petition where the Assessee had challenged demand order on ground that it came to Asse

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Refund should not be credited to the Electronic Credit Ledger of a taxpayer whose business is no longer operational

Bimal Jain 22 May 2025 at 10:18

The Hon'ble Calcutta High Court in Edelweiss Rural & Corporate Services Limited & Anr. v. The Deputy Commissioner of Revenue, Taltala Charge, WBGST& Ors. [WPA 3033 of 2025 dated May 5, 2025] instructed the Assessing Officer to reconsider the Refund S

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Refund claim for ITC accrued before July 18, 2022 cannot be denied

Bimal Jain 22 May 2025 at 10:18

The Hon'ble Supreme Court in the case of Assistant Commissioner of Central Taxes v. Gemini Edibles and Fats India Ltd. [SLP Appeal (C) Nos. 12495-12498 of 2025 dated May 09, 2025], dismissed the Special Leave Petition ("SLP") against the Hon'ble Andh

Posted in GST | 114 Views