GST Judgements

An opportunity of personal hearing must be granted before an adverse decision is passed

Bimal Jain 25 February 2025 at 10:04

The Hon'ble Andhra Pradesh High Court in the case of Sri Srinivasa Lorry Transport v. Assistant Commissioner ST [W.P. Nos. 5385 & 5456 of 2021 dated September 11, 2024] set aside the assessment and penalty orders on the ground that an opportunity of

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An Order without a DIN is non-est and invalid

Bimal Jain 25 February 2025 at 10:01

The Hon'ble Andhra Pradesh High Court in the case of Raam Autobahn India (P.) Ltd. v. Assistant Commissioner [Writ Petition No. 10549 of 2023 dated December 18, 2024] set aside the assessment order for non-compliance with the mandatory requirement of

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No GST provision renders assessee ineligible from applying for GST registration afresh after cancellation

Bimal Jain 25 February 2025 at 09:59

The Hon'ble Delhi High Court in the case of Kirpal Singh v. Superintendent Range 118 Central Goods and Service Tax [Writ Petition(C) No. 17799 of 2024 dated January 13, 2025], dismissed the writ petition challenging the cancellation of GST registrati

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Disciplinary action should be taken against the concerned officers for losing original documents

Bimal Jain 11 February 2025 at 10:22

The Hon'ble Bombay High Court in Sheshnath Adyaprasad Singh v. Union of India [Writ Petition Nos. 9626 & 9627 of 2024 dated August 09, 2024], interim order was granted where documents including original purchase invoices submitted by the Assessee in

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CBIC is not obligated to issue clarifications on issues raised by way of representation or otherwise

Bimal Jain 11 February 2025 at 10:22

The Hon'ble Delhi High Court in the case of Association of Power Producers v. Solar Energy Corporation of India Ltd. [W.P. (C) No. 12511 of 2024 dated September 10, 2024] dismissed the writ petition seeking clarification from Central Board of Indirec

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Recovery proceedings cannot be initiated in cases where appeal has been filed against the assessment order

Bimal Jain 10 February 2025 at 12:43

The Hon'ble Madras High Court in Tvl. R. Selvarathinam v. Deputy State Tax Officer-II, Chennai [Writ Petition No. 26893 of 2024 dated September 11, 2024], disposed of the writ petition directing the Department to defer the recovery proceedings till t

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Proceedings under Section 73 of the CGST Act for denial of ITC and imposing interest and penalty on availment of Credit under wrong head not maintainable

Bimal Jain 05 February 2025 at 13:20

The Hon'ble Kerala High Court in Maruthengal Moideen& Ors. v. State Tax Officer & Ors. [W.P.(C) No. 20837 of 2024 dated January 13, 2025] quashed the order passed under Section 73 of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), alon

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High Court remands back matter relating to levy of GST on transfer/assignment of Leasehold rights directing Department to consider Gujarat HC Judgment

Bimal Jain 30 January 2025 at 10:27

The Hon'ble Bombay High Court in the case of Panacea Biotec Limited Vs Union of India & Ors [Writ Petition No.13587 of 2024 dated January 21, 2025] set aside the SCN issued and order passed relating to levy of GST on the transaction relating to assig

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Stayed granted against Notification extending limitation for adjudication

Bimal Jain 30 January 2025 at 10:27

The Hon'ble Uttarakhand High Court in the case of Hindustan Construction Company Limited v. Union of India [WPMB No. 548 of 2024 dated December 11, 2024] listed the case on February 25, 2025 along with WPMB N. 523 of 2024 and held that the effect and

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SCN and Order devoid of required particulars to contest claim of erroneous refund is void

Bimal Jain 13 January 2025 at 14:51

The Hon'ble Madras High Court in the case Tvl. Orange Sorting Machines (India) (P.) Ltd. v. Additional Commissioner[W.P. No. 4211 OF 2024 dated February 23, 2024] allowed the writ petition and held that the SCN issued, and order passed without provid

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