GST Judgements

The Hon'ble Madras High Court in the case of M/s C. Srinivasa Moorthy v. Deputy State Tax Officer, Intelligence, Hosur [Writ Petition No. 12426 of 2024 dated June 07, 2024] held that no recovery of GST on seigniorage fee and mining lease until the Ni

The Hon'ble Karnataka High Court in the case of M/s Alstom Transport India Ltd. v. State of Karnataka [Writ Petition No. 23915 of 2023 dated July 09, 2024] passed an ad-interim stay order on the adjudication proceedings seeking the levy of the Integr

The Gujarat AAR, in the case of M/s Allemia India Private Limited, In Re [Ruling No. GUJ/GAAR/R/2024/17 dated. July 02, 2024] ruled that the deduction made by the Applicant from employees' salaries for food provided at the factory premises does not q

The Hon'ble Madras High Court in Indian Potash Ltd. v. Deputy Commissioner (ST) GST Appeal, Chennai [Writ Petition No. 12101, 12103 and 12105 of 2024 dated June 03, 2024], held that non-production of hard copy of order is only technical defect and th

The Hon'ble Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh) in M/s Barkataki Print and Media Services v. Union Of India and Others [Case No.: WP(C)/3585/2024 dated September 19, 2024] held that the Notification No. 5

The Hon'ble Madhya Pradesh High Court in the case of Deepak Singhal v. Union of India and Others [Writ Petition No. 21641 of 2024 dated September 11, 2024] held that the GST Authorities are not permitted to bypass the procedure for launching prosecut

The Hon'ble High Court of Karnataka in the case of M/s Veremax Technologies Services Limited v. The Assistant Commissioner of Central Tax [Writ Petition No. 15810 of 2024 dated September 04, 2024] held that single Show Cause Notice ("SCN") cannot be

The Authority for Advance Ruling, Tamil Nadu, in the case of M/s. Metropolitan Transport Corporation, In Re [Ruling No. 12/ARA OF 2024 dated June 25, 2024], ruled that in pursuance of a contract entered into prior to appointed day, if, price of any g

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