GST Judgements

The Hon'ble Madras High Court in the case of Tvl. Shanthaguru Innovations Private Limited v. Commercial Tax Officer & Ors. [Writ Petition No. 29872 of 2024 dated November 28, 2024] dismissed the case and held that the negative blocking is well within

The Hon'ble Supreme Court in the case of Union of India & Anr. v. BT (India) Private Limited [Diary No.44385-2024 XIV dated December 09, 2024] dismissed the Special Leave Petition ("SLP") filed by the Revenue Department ("the Petitioner") after a del

The Hon'ble High Court of Madras in the case Sundarapandian v. State Tax Officer-1 [W.P. (MD) 17429/2024 dated July 29, 2024]held that an order released without giving a proper opportunity to reply to the Show Cause Notice ("SCN") is contrary to prin

The Hon'ble Delhi High Court in the case HCL Infosystems Ltd. v. Commissioner of State Tax & anr [W.P.(C) 7391/2024 dated November 21, 2024] quashed the show cause notice and the final order issued in the name of Amalgamating Company post-merger beca

The Hon'ble Madras High Court (Madurai Bench) in the case of M/s. SPK and Co v. State Tax Officer [W.P. (MD) No. 27787 of 2024 dated November 22, 2024] disposed the writ petition thereby holding that the date of limitation for filing of appeal would

The Uttar Pradesh AAAR, in the case of S.S. Traders, In re [Appeal Order No. 03/AAAR/2024 dated August 27, 2024] ruled that manufacturing of 'cream' which will contain vegetable fat to extent of 23% is nothing but a preparation of vegetable oil, clas

The CESTAT, Ahmedabad in the case of Utility Labour Suppliers v. Commissioner of C.E.-Ahmedabad-II [Service Tax Appeal No. 10780 of 2022-DB dated November 26, 2024] held that demand of service tax cannot be raised when the tax liability has already b

The Hon'ble Allahabad High Court in the case Vijay Trading Company v. Additional Commissioner[Writ Tax No. 1278 of 2024 dated August 20, 2024]set aside order passed under Section 130 under Central Goods and Services Tax Act, 2017 ("the CGST Act") fol

The CESTAT, Ahmedabad in the case of Krish Corporation v. Commissioner of C.E. and S.T.-Surat -I [Service Tax Appeal No. 10686 of 2014-DB dated November 26, 2024] allowed the appeal and reduced the tax demand wherein the tax demand has been raised so

The Hon'ble Gujarat High Court in the case of H K Enterprise v. Union of India & Ors [R/Special Civil Application No. 14119 of 2024 dated November 27, 2024] quashes rejection of refund application of Integrated Goods and Service Tax ("IGST") paid on