GST Judgements

The Hon'ble Karnataka High Court in the case of S.P. Metals v. Assistant Commissioner of Central Tax [Writ Petition No. 21015 of 2023 dated January 3, 2024] allowed the writ petition and held that as per sub-rule (3) of Rule86A of the Central Goods a

The Hon'ble Gujarat High Court in the case of Real Price Spintex (P.) Ltd. v. Union of India[R/Special Civil Application No. 12978 of 2022 date December 7, 2023] held that once a court has issued directions, same were binding upon authorities and the

The Hon'ble Supreme Court in the case of Deputy Assistant Commissioner-1 (ST) v. Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. [Petitions for Special Leave to Appeal (C) No (S). 24711-2474 of 2023 dated November 6, 2023] held that they are not i

The Hon'ble Kerala High Court in the case of Nahasshukoor v. Assistant Commissioner [WA NO. 1853 OF 2023 dated November 3, 2023] dismissed the writ petition and upheld the constitutional validity of Section 16(2)(c) of Central Goods and Services Tax

The Hon'ble Madras High Court in the case of Jey Tech Moulds Dies vs Deputy Commissioner (GST) [W.P. No. 33523 of 2023 dated November 30, 2023] directed the Revenue Department to de-freeze the bank account of the Appellant, thereby holding that, the

The Hon'ble Delhi High Court in the case of Indian Oil Corporation Limited v. Commissioner of Central Goods and Services Tax & Ors. [W.P.(C) 10222/2023 & CM No. 39561/2023] held that the Petitioner is entitled to the refund of accumulated ITC on acco

The Hon'ble Patna High Court in the case of Nav Nirman Construction v. Union of India [CWJC No. 16940 of 2023 dated December 6, 2023] set aside the appellate order and directed that the Appeal be restored before the appellate authority, thereby holdi

The Hon'ble Supreme Court of India heard the case of Pradeep Kanthed v. Union of India and Ors, [Writ Petition (Civil) No. 1006/2023] on January 2, 2023. 

The Hon'ble Supreme Court of India heard the case of Mrityunjay Kumar v. Union of India [SLP (C) No. 28270 of 2023], wherein the Hon'ble Supreme Court vide order dated January 3, 2024, issued notice in Special Leave Petition filed against the judgeme

The Hon'ble Delhi High Court in the case of M/s. AB Enterprises v. Commissioner of Goods and Services Tax [WP (C) 7919 of 2023 dated November 21, 2023] allowed the writ petition and held that, the Refund application cannot be termed as deficient if i