GST Judgements

The Gujarat, AAR in the matter of M/s. Waaree Energies Limited [Advance Ruling No. GUJ/GAAE/R/2024/09 dated April 16, 2024] held that the Special Economic Zone units ("SEZ unit") are not required to pay GST under Reverse Charge Mechanism ("RCM") on a

The AAR Rajasthan in the case of In Re. Shri Digamber Jain SidhkutChaityalaya Temple Trust [Advance Ruling No. RAJ/AAR/2023-24/22 dated March 26, 2024] ruled that, the entry fee collected from the visitors/devotees/pilgrim by the Applicant is covered

The Hon'ble Patna High Court in the case of Pawan Carrying Corporation v. State of Bihar [Civil Writ Jurisdiction Case No. 3499 of 2024 dated February 29, 2024] held that the proper officer must issue the notice right within seven days of detention o

The Karnataka, AAR in the case of In Re. M/s. Changejar Technologies Private Limited [Advance Ruling No. KAR ADRG 08/2024 dated February 28, 2024] ruled that the Applicant would be considered as electronic commerce operator and is required to collect

The Hon'ble Bombay High Court in the case of Prasanna Kumar Shetty v. State of Maharashtra and Others [Writ Petition No. 3098 of 2024 dated April 16, 2024] allowed the writ petition and set aside the attachment order in case where recovery proceeding

The Hon'ble Delhi High Court heard the case of Sterlite Power Transmission Ltd. v. Union of India [WP (C) 2966 of 2024] on February 28, 2024. The Petitioner has filed a writ petition for declaration to the effect that the activity of the holding comp

The Hon'ble Bombay High Court in the case of Shantanu Sanjay Hundekari v. Union of India and Ors [Writ Petition (L) No. 30198 of 2021 dated March 28, 2024] allowed the writ petition and set aside the demand of penalty amount of Rs. 3731 Crore, thereb

The Hon'ble Orissa High Court in the case of M/s. BPD Steel Syndicate (P.) (Ltd.) v. Union of India [WP (C) 6518 of 2023 dated February 22, 2024], allowed the writ petition and stayed the recovery proceedings initiated by the Revenue Department as pe

The Hon'ble Telangana High Court in the case of Rays Power Infra Pvt. Ltd. v. Superintendent of Central Tax [Writ Petition 298 of 2024 dated February 28, 2024], held that if the taxpayer clears all the tax liability along with interest at any day, pr

The Hon'ble Madras High Court in the case of Southern Engineering Services v. Deputy State Tax Officer-1 [WP No. 6523 of 2024 dated March 14, 2024] allowed the writ petition and set aside the Assessment Order thereby holding that, the Assessment Orde