GST Judgements

The Hon'ble Delhi High Court in the case of GS Exim International LLP Through its designated Partner Bhakti Pada Ghosh v. Commissioner, Central Excise/ (GST) Appeal-I, Through Join Commissioner and Anr. [Writ Petition (Civil) 3300 of 2022 dated Febru

The AAR Karnataka in the case of In Re. M/s. Global Marketing [KAR ADRG 02/2024 dated January 29, 2024] held that, Tree Pruners being an agricultural tool, would fall within the purview of HSN Code 8201 6000, and is therefore, exempt from levy of GST

The Karnataka AAR in the case of In Re. M/s. Spandana Rehabilitation Research and Training Centre Private Limited [KAR ADRG 06/2024 dated January 29, 2024] held that GST is not leviable on supply of medicines and food to in-patients in the course of

The Hon'ble Allahabad High Court in the case of Global Panel Industries (P.) Ltd. v. State of UP[Writ Tax No. 141 of 2023 dated February 05, 2024] allowed the writ petition and held that penalty should not be imposed under Section 129(3) of the Uttar

The Karnataka AAR, in the case of In Re. Manish Manpower Agency [KAR ADRG 03/2024 dated January 29, 2024] held that manpower services supplied to Social Welfare department in relation to any function entrusted to Panchayat under Article 243G of the C

The Hon'ble Punjab and Haryana High Court in the case of Pankaj Kumar v. State of Punjab [CRM-M-43188-2023dated January 16, 2024] granted bail to the Accused, thereby holding that, gravity of the offence, object of the Special Act and the period of s

The Hon'ble Madras High Court in the case of Sakthi Steel Trading v. Assistant Commissioner [W.P. No. 4122 of 2022 dated January 29, 2024] allowed the writ petition, thereby holding that, the Revenue Department should at least serve notice on Assesse

The Hon'ble Madras High Court in the case of K.S. Janarthanam v. Deputy State Tax Officer [W.P. No. 1848 of 2024 dated January 31, 2024] disposed of the writ petition, thereby holding that, 100 percent penalty cannot be imposed when Show Cause Notice

The Hon'ble Calcutta High Court in the case of Fairdeal Metals Ltd. v. Assistant Commissioner of Revenue, State Tax, Bureau of Investigation (NB) [Writ Petition Application No. 170 of 2024 dated February 01, 2024], held that the Petitioner was not re

The Hon'ble Allahabad High Court in the case of Mgs Palace v. State of Uttar Pradesh [Writ Tax No. 1390 of 2023 dated January 03, 2024], held that the satisfaction required to be recorded in terms of Section 61(3) of the Central Goods and Services Ta