GST Judgements

The Hon'ble Delhi High Court in Varyam Dass Khurana vs. Commissioner of GST, New Delhi [W.P.(C) NO. 15670 OF 2023 dated December 05, 2023],directed that, the registration has to be cancelled retrospectively from the date when no business is being con

The AAR, Karnataka, in the case of M/s.Enzyme Business Centre [Advance Ruling No. DGR 33 of 2023 dated November 16, 2023],held that, the damages received by the Applicant from the tenant towards the termination of the sub-lease before the agreed upon

The Hon'ble Delhi High Court in the case of Mittal Footcare v. Commissioner of Central Goods and Services Tax [W.P. (C) No. 15518 of 2023 dated January 4, 2024] allowed the writ petition and held that, the refund cannot be rejected by the Revenue Dep

The Hon'ble Madras High Court in the case of the Samadhu Medical v. Deputy Tax Officer [Writ Petition NO. 35228 OF 2023 DECEMBER  18, 2023] held that the dispute arising from GSTR-3B and GSTR-2A mismatch particularly due to the key personnel responsi

The Hon'ble Madras High Court in the case of Peter Tyres v. Assistant Commissioner of CGST & Excise [Writ Petition No. 73 of 2024 dated January 5, 2024] dismissed the writ petition as the Hon'ble High Cout is not inclined to exercise discretionary ju

The Hon'ble High Court of Madras in the case of Samadhu Medicals vs Deputy State Tax Officer [W.P No. 35228 of 2023 dated December 18, 2023] disposed of the writ petition thereby directing the Revenue Department to hear the appeal to be filed by the

The Hon'ble Madras High Court in Brakes India (P.) Ltd. v. Assistant Commissioner (ST) [W.P. No. 36439 of 2023 dated January 3, 2024] allowed the writ petition, thereby setting aside the Impugned Order in case where no reasonable opportunity is provi

The Hon'ble Chhattisgarh High Court in the case of Tata Steel Ltd. v. State of Chhattisgarh [WPT No. 167 of 2023 dated November 7, 2023] disposed the writ petition and directed the Revenue Department to grant opportunity of personal hearing to the As

The Hon'ble Delhi High Court in the case of Varyam Dass Khurana v. Commissioner of GST, New Delhi [W.P. (C) No. 15670 of 2023 dated December 05, 2023] held that the cancellation of registration should take effect from the date of issuance of Show Cau

The Hon'ble Madras High Court in Malar International v. Deputy State Tax Officer-I [WP No. 198 of 2024 dated January 5, 2024] dismissed the writ petition as the disputes pertaining to adequacy of evidence cannot be addressed in proceedings under Arti