GST Judgements
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
No E-way bill required for the period February 2018 to March 2018 under the UPGST Act
Bimal Jain 08 December 2023 at 10:10
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
The Hon'ble Gujarat High Court heard the case of SRSS Agro Pvt. Ltd. v. Union of India [R/Special Civil Application No. 19720 of 2023] on November 10, 2023.
No vested power exist with Tax Research Unit (TRU) to issue circular under the GST law
Bimal Jain 06 December 2023 at 10:18
The Hon'ble Delhi High Court in the case of Association of Technical Textiles Manufacturers and Processors &Anr. V. Union of India & ors. [W.P.(C) 5933/2019 dated November 16, 2023] held that, the respondents could not draw attention to any provision
The Hon'ble Delhi High Court in the case of M/s.VAB Apparel LLP v. Commissioner, Delhi GST and Ors [W.P.(C) 13642/2023 dated November 10, 2023] held that without specifying any particular reason and explanation for the cancellation of GST Registratio
Demand Notice cannot be enforced during the pendency of the Stay Application
Bimal Jain 25 November 2023 at 17:21
The Hon'ble Kerala High Court in the case M/s. Mathew Scaria v. Deputy Commissioner of State Tax and Ors. [WP(C) 33099 of 2023 dated October 16, 2023] disposed of the writ petition, thereby directing the Revenue Department to dispose Stay Application
Penalty and Interest could not be imposed when Credit was erroneously availed but not utilized
Bimal Jain 23 November 2023 at 16:09
The Punjab and Haryana High Court in the case of M/s.Deepak Sales Corporation v. Union of India [CWP No. 283 of 2023 dated September 21, 2023] allowed the appeal filed by the Assessee by way of the writ petition and held that, the demand of interest
Transitional Credit cannot be disallowed just by serving a summary of Show Cause Notice
Bimal Jain 22 November 2023 at 16:31
The Hon’ble Jharkhand High Court in the case of Aditya Medisales Ltd. v. State of Jharkhand[W.P. (T) NO. 4338 OF 2022 dated October 9, 2023] held that the initiation of proceedings is bad in law, in as much as, in this case, only a summary of show ca
M/s Mitsubishi Electric India Private Limited ("the Petitioner") entered into a Secondment and Cost Reimbursement Agreement dated March 31, 2019, with Mitsubishi Electric Corporation, Japan, the parent company wherein certain employees have been seco
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