GST Judgements

The Hon'ble Madras High Court in the case of Tvl. Cargotec India (P.) Ltd. v. Assistant Commissioner (ST) [Writ Petitioner No. 13104 of 2023 dated April 23, 2024] allowed the writ petition and held that no recovery measures shall be undertaken by the

The AAR, West Bengal in the case of In Re. Sekandar Sarkar [Case No. WBAAR 01 OF 2024 dated April 04, 2024] ruled that, Paper Cups manufactured would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent as the aforesaid goods would fal

The Hon'ble Allahabad High Court in the case of Bhole Baba Milk Food Industries Limited v. Union of India [Writ Tax No. 1431 of 2023 dated April 16, 2024] allowed the writ petition and held that the levy of fee and interest would arise only in case w

The Hon'ble High Court of Jammu & Kashmir in the case of Oriental Insurance Co. Ltd. v. Union Territory of J&K [Writ Petition (Civil) No. 3949 of 2019 dated April 29, 2024] dismissed the appeal the appeal as infructuous. M/s Oriental Insurance Co. Lt

The Telangana, AAR in DRS Dilip Road lines Limited [TSAAR Order No.07/2024 dated April 26, 2024] ruled that ancillary services viz., packing, loading, unloading and unpacking provided by the assessee along with the main supply of Goods transportation

The Hon'ble Rajasthan High Court in the case of M/s. Thekedar Nand Lal Sharma v. State of Rajasthan and Ors.[D.B. Civil Writ Petition No. 1437/2024 dated April 30, 2024] dismissed the writ petition and held that, the writ petition against Assessment

The Hon'ble Madras High Court in Best Recharge v. Deputy Commissioner (ST) GST[W.P. (MD) NO. 9041 of 2024 and W.M.P (MD) NO. 8258 of 2024 dated April 15, 2024] directed the assessee to approach the Commissioner under Section 80 of the Central Goods a

The Hon'ble Andhra Pradesh High Court in the case of RaghavaiahThelapalli v. State of Andhra Pradesh and Ors. [Writ Petition No. 1743 of 2024 dated March 07, 2024] allowed the writ petition and set aside the order canceling GST registration on the gr

The Hon'ble Telangana High Court in Laxmi Fine Chem v. Assistant Commissioner [W.P No. 5256 of 2024 dated March 18, 2024] held that in case assessee has wrongly or fraudulently availed input tax credit ("ITC"), the Revenue department should initiate

The Tamil Nadu AAR, in the matter of Suswani Foundations (P.) Ltd., In re [Advance Ruling No. 123/AAR/2023 dated December 19, 2023] held that as per Section 17(5)(d) the Central Goods and Services Tax Act, 2017 ("the CGST Act") no Input Tax Credit ("