GST Judgements
The Hon'ble Madras High Court in M/s Chetna Steel Tubes (P.) Ltd. v. Goods and Service Tax Network (GSTN), New Delhi [Writ Petition Nos. 19976 & 19977 of 2021 dated August 08, 2024] dismissed the writ petitions challenging a circular that directed ta
Writ Petition cannot be filed directly after issuance of intimation of tax
Bimal Jain 24 March 2025 at 10:01
The Hon'ble Karnataka High Court in the case of M/s. Sri Nanjudappa Constructions v. Union of India [Writ Petition No. 34742 of 2024 (T-RES) dated January 15, 2024] dismissed the writ petition was to be dismissed as premature since tax intimation iss
SCN cannot be issued without considering the reply to pre-consultation notice
Bimal Jain 24 March 2025 at 09:56
The Hon'ble Bombay High Court in the case of FSM Education Pvt Ltd v. Union of India [Writ Petition (L) No. 28229 of 2024 dated January 21, 2025] held that no adjudication orders were to be passed where a pre-consultation notice is issued to an Asses
The Hon'ble Bombay High Court, in the case of Raiden Infotech India (P.) Ltd. v. State of Maharashtra [Writ Petition (L) No. 22309 of 2024 dated December 14, 2024] restored the Refund Application where the deficiency memo in Form GST RFD-03 was not i
Supreme Court upholds Arrest Powers under Customs and GST Acts with Robust Safeguards
Bimal Jain 10 March 2025 at 10:10
The Supreme Court addressed a batch of petitions (279) challenging the powers of arrest under the Customs Act, 1962 ("the Customs Act") and the Central Goods and Services Tax Act, 2017("the CGST Act"), alongside the constitutional validity of certain
Statutory remedy of appeal should be availed before invoking writ jurisdiction
Bimal Jain 25 February 2025 at 10:07
The Hon'ble Jharkhand High Court in the case of Sursarita Vanijya (P.) Ltd. v. Principal Commissioner of Central Goods and Services Tax [Writ Petition (T) No. 1598 of 2024 dated September 02, 2024] disposed of the writ petition challenging the GST de
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
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
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
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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