GST Judgements

The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023 dated September 04, 2023] held that, hostel and accommodation service operating through rental premises along with food-related service is not eligible

The Hon'ble Delhi High Court in the case of Directorate General of GST Intelligence v. Jitendra Kumar [Criminal Miscellaneous Case No. 4528 of 2023 and others. dated January 19, 2024] held the Respondent was not the main accused, he was acting on the

The Hon'ble Madras High Court in the case of M/s. ABT Ltd. v. The Additional Commissioner of GST and Central Excise [Writ Petition No. 1756 of 2024 dated January 30, 2024] dismissed the writ petition and held that during the conduct of GST Audit unde

The Hon'ble Calcutta High Court in the case of Sajal Kumar Das v. State of West Bengal [M.A.T. No. 2475 of 2023 dated January 09, 2024] allowed the writ petition and set aside the Order thereby holding that substantive changes cannot be introduced in

The Hon'ble Delhi High Court in the case of Aryan Timber Store v. Sale Tax Officer [Writ Petition (Civil) No. 628 of 2024 dated January 18, 2024] held that the GST Registration of an Assessee cannot cancelled with retrospective effect mechanically me

The Hon'ble Allahabad High Court in the case of M/s. Associated Switch Gears and Projects Ltd. v. State of Uttar Pradesh [Writ Tax No. 276 of 2020 dated January 25, 2024 held that no other ground can be raised apart from the grounds mentioned in the

The Hon'ble Calcutta High Court in the case of Neel Kamal v. Assistant Commissioner, State Tax [Writ Petition Application No. 28930 of 2023 dated January 09, 2024]held that the payment of tax and interest can be made in 10 installments considering th

The Hon'ble Madras High Court in the case of Jak Communications (P.) Ltd. v. Deputy Commercial Tax Officer [W.P. No. 35453 of 2023 dated December 19, 2023] disposed the writ petition thereby setting aside the Assessment Order passed by the Revenue De

The Hon'ble Jharkhand High Court in the case of Vivek Narsaria v. State of Jharkhand & Ors. [Writ Petition(T) No. 4491 of 2023 dated January 15, 2024] held that since all the proceedings are interrelated, the State Authorities to continue the proceed

The Hon'ble Allahabad High Court in the case of Hindustan Herbal Cosmetics v. State of UP [Writ Tax No. 1400 of 2019 dated January 2, 2024] allowed the writ petition and set aside the orders imposing penalty on the ground that the typographical error