GST Judgements

The AAR, Andhra Pradesh in case of In re: Greater Visakhapatnam Smart City Corporation Ltd. [Advance Ruling No. 06/AP/GST/2024 dated May 02, 2024], ruled that the supply of sewage-treated water which is supplied to various industries is exempt from l

The AAAR, Chhattisgarh, in the case of Dongarmal Jain, In re [Order No. /STC/CG/AAAR/01/2022 dated April 26, 2024] held that the Rejected/Damaged paddy is one that can't be consumed by human beings as it is not fit for human consumption. Therefore, i

The Hon'ble Supreme Court in the case of Amit Pandey v. Union of India and Ors. [Special Leave Petition (Civil) No. 20282/2024 dated September 02, 2024] dismissed the special leave petition filed and upheld the order passed by the Hon'ble Patna High

The Maharashtra AAR, in the matter of In re., M/s Maharashtra Jain Education Society [Application No. 91 of 2022-23/2024-25/B-51 dated July 31, 2024], ruled that hostel accommodations for a duration of 10 months to both old and new students are eligi

The Hon'ble Allahabad High Court in M/s. Pradip Kumar Jain v. Union of India [Criminal Misc. Bail Application Nos. 18606 of 2024 dated May 29, 2024], allowed bail to the Assessee, considering nature of offense, punishment, lack of evidence regarding

The Hon'ble Madras High Court in Haarine Associates v. Assistant Commissioner (ST)(FAC) [Writ Petition No.15691 of 2024 and W.M.P.Nos.17100 to 17102 of 2024 dated June 24, 2024], set aside an assessment order because the order was issued without prov

The Hon'ble Madras High Court in Veeran Mehhta v. Deputy Commercial Tax Officer and Deputy State Tax Officer [Writ Petition No. 15789 of 2024 dated June 25, 2024], directed the disposal of the Order dated January 22, 2024, which was based on a belate

The Hon'ble Delhi High Court in the case of Nirdosh Kumar Sadh v. Commissioner, Delhi Goods and Services Tax [W.P. No. 6808 of 2024 dated May 21, 2024], granted interim protection from possible coercive action on the part of the Department in the mat

The Hon'ble Karnataka High Court in M/s. Bangalore Golf Club v. Commercial Tax Officer [W.P. No. 8050 of 2024 dated June 05, 2024], set aside the assessment order as no opportunity of hearing was granted to the Assessee before passing of adverse orde

The Hon'ble Madras High Court in the case of Tvl. Sri Sai Traders v. Deputy Commissioner (ST), Goods and Services Tax Appeals, Coimbatore and Ors.[W.P. No. 12860 of 2024 dated June 07, 2024], set aside the appellate order passed by the Department, th