GST Judgements

The Hon'ble Madras High Court in the case of East Coast Constructions and Industries Ltd. v. Assistant Commissioner [W.P. No. 26457 of 2023 dated September 11, 2023] allowed the writ petition by setting aside the Impugned Order and remanded back the

The Hon'ble Madras High Court in the case of K. Malathi v. State Tax Officer &Anr. [W.P.No.19728 of 2020 & 484 of 2021 dated October 30, 2023]held that, Director is not liable for payment of tax amount when it is not determinable that the Company is

The AAR, Gujarat in Shree Avani Pharma[Advance Ruling No. GUJ/GAAR/R/2023/32 dated November 03, 2023]ruled that, service of job work provided by the Applicant would fall within the purview of Sr. No. 26(id) of the Notification No. 11/2017-CE (Rate) d

The AAR, West Bengal, in the case of In Re:Tamal Kundu [WBAAR 18 of 2023 dated September 13, 2023], held that as per Notification No. 07/2022-Central Tax (Rate) dated July 13, 2022, ("the Notification") and Press Release dated July 18, 2022("the Pres

The Hon'ble Telangana High Court in the case of M/s. A.S.E. India v. Union of India[Writ Petition No. 4756 of 2023 dated November 6, 2023]the Impugned Notice, being in contravention of the provisions of the Central Goods and Services Act, 2017 ("the

The Hon'ble Kerala High Court in the case of BIJU V.T v. The Senior Enforcement Officer, Ernakulam and Ors. [WP (C) No. 37521 of 2023 dated November 16, 2023] directed the Revenue Department to release the confiscated vehicle as per its own discretio

The Hon'ble Madhya Pradesh High Court in the case of M/s. Raymond Ltd. v. Union of India [WP No. 26693 of 2022 dated November 20, 2023] allowed the writ petition and held that, the Reasonable time period for filing reply to the SCN is to be considere

The AAAR, Gujarat in the case of M/s. The Varachha Co-Op. Bank Ltd. [Ruling No. 37/2021 dated  October 04, 2023] observed that items like the Central Air Conditioning Plant, Lift, Electrical Fittings, and Fire Safety Extinguishers were categorized as

The Hon'ble Allahabad High Court in the case of M/s. Sunil Traders v. State of UP and Others [Writ Tax No. 678 of 2023 dated November 16, 2023] allowed the writ petition and held that, the petitioner is entitled to the benefit of the judgment in M/s.

The Hon'ble Supreme Court of India in Assistant Commissioner ST & Ors. v. Satyam Shivam Papers Pvt. Ltd. [Special Leave to Appeal (C) No(s). 21132/2021 dated January 12, 2022] affirmed the judgment passed by the Hon'ble Telangana High Court and held