GST Judgements

The Hon'ble Allahabad High Court in the case of Hawkins Cookers Ltd. v. State of UP [Writ Tax No. 739 of 2020 dated February 12, 2024] set aside the penalty errors and held that, typographical or clerical error in e-way bill is not a ground for impos

The West Bengal AAR, in the case of In Re. Dredging and Desiltation Company (P.) (Ltd.)  [Order No. 25/WBAAR/2023-24 dated December 20, 2023] ruled that, no tax is leviable on the supply of service of removal of hump by dredging to the Government as

The Hon'ble Supreme Court in the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner [Special Leave Petition (Civil) No. 14223 of 2019 dated February 15, 2024], allowed the civil appeal and held that the Appellant could have no doubt

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