GST Judgements

The Hon'ble Madras High Court in the case of Tvl. Tripathi Packaging v. Deputy State Tax Officer, Madurai [W.P. (MD) No. 11734 of 2024 dated June 06, 2024], granted the Assessee a fresh opportunity to file reply to the Show Cause Notice ("the SCN")in

The Hon'ble Supreme Court in the case of RHC Global Exports Pvt. Ltd. & Ors. v. Union of India [SLP(C) No. 015992 - 015994 / 2023 dated September 18, 2024] allowed the application and directed 'lifting' and 'defreezing' of bank account attachment. Al

The Hon'ble Orissa High Court in the case of Alfa Cityinfra (P.) Ltd. v. Chief Commissioner of CT and GST, Odisha [Writ Petition (Civil) No. 16864 of 2024 dated July 23, 2024], held that any defect in the Show Cause Notice ("SCN") would cause violati

The Hon'ble Delhi High Court in the case of M/s Abhishek Appliance (P.) Ltd. v. Assistant Commissioner CGST [Writ Petition (Civil) No. 8920 of 2024 dated July 03, 2024] ruled that an Assessee should be given an opportunity to respond the allegations

The Hon'ble Allahabad High Court in the case of Shree Om Steels v. Additional Commissioner and Ors. [Writ Tax No. 1007 of 2022 dated July 19, 2024], allowed the writ petition and held that confiscation proceedings under Section 130 of the Central Goo

The Hon'ble Karnataka High Court in the case of Kolvekar Logistics v. Joint Commissioner of Commercial taxes (Appeals), Hubbali [Writ Petition No.100347 of 2022 dated April 22, 2024], quashed the orders and held that in the light of the Rule 138-A of

The Authority for Advance Ruling, Uttar Pradesh, in case of M/s Payline Technology Private Limited, In Re [Ruling No. UP ADRG 43 of 2024 dated February 20, 2024] ruled that Supply of Vouchers by the Applicant is taxable as supply of goods and the tim

The AAR, Maharashtra in the case of In Re: AES Engineering Solar (P.) Ltd. [GST/ARA/04 of 2023-24/2024-25-57 dated July 31, 2024], ruled that the supply of electrical energy by the AES Engineering was exempt from levy of GST as per Entry No. 104 of N

The Hon'ble Madras High Court in the case ofNanjappan Senthilkumar v. Deputy Commercial Tax Officer, Erode [Writ Petition No. 11439 of 2024 dated June 3, 2024] held that if the Order passed under Section 73 of the Central Goods and Services Tax Act,

The Authority for Advance Ruling, West Bengal in the case of Prinsep Association of Apartment Owners, In re [Order No. 22/WBAAR/2023-24 dated November 29, 2023] ruled that the exemption is not available when the maintenance charges exceed Rs. 7,500/-