GST Judgements

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

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