GST Judgements

The Hon'ble Delhi High Court in Singla Exports v. Central Board of Indirect Taxes and Customs & Ors [W.P.(C) 2732 of 2023 dated August 09, 2023] quashed the GST registration cancellation order by holding that the auto-generated order which does not s

The AAR, Uttar Pradesh, in M/s MaavisaFom Cup Private Limited [Advance Ruling No. ADRG -28/2023 dated June 19, 2023] ruled that foam cup pads are to be classified under the HSN 39262091, thereby attracting GST @18%.

The Hon'ble Patna High Court in M/s. Narayani Industry v. State of Bihar [Civil Writ Jurisdiction No.11333 of 2023 dated August 11, 2023] held that when there is a specific period for condonation of delay in the statute, there cannot be any extension

The Hon'ble Delhi High Court in M/s. Cube Highways and Transportation Assets Advisor Private Limited v. Assistant Commissioner CGST Division & Ors. [W.P.(C) 14427 of 2022 dated August 17, 2023] held that, the advisory services were treated as ‘export

The Hon'ble Delhi High Court in M/s Vikas Enterprises v. Commissioner of Central Tax (GST), Delhi North & Anr. [W.P.(C) 9495 of 2023 dated July 31, 2023] set aside the letter issued by the Superintendent instructing to freeze the bank account of the

The AAR, Rajasthan, in M/s. Uvee Glass Private Limited [Advance Ruling No: RAJ/AAR/2023-24/05 dated June 30, 2023] held that, Input Tax Credit ("ITC") of GST paid on the inward supply for fixing of plant and machinery to earth by foundation or struct

The Hon'ble Orrisa High Court in M/s. Kiran Motors v. Addl. Commissioner of CT & GST [W.P (C) No.22817 of 2023 of August 10, 2023] set aside the appeal rejection order passed by the 1st Appellate Authority and held that a pre-deposit under GST can be

The Hon'ble Orrisa High Court in Krushna Mohan Dutta v. Commissioner of CT & GST, Odisha & Others [W.P (C) No. 25096 of 2023 dated August 09, 2023] held that, the assessee is required to deposit entire disputed demand within 15 days if the assessee i

The Hon'ble Allahabad High Court in B.L. Pahariya Medical Store v. State of U.P [Writ Tax No. 981 of 2023 dated August 22, 2023] set aside the demand order passed by the Adjudicating Authority and held that, the assessee is not required to request fo

The Hon'ble Allahabad High Court in Ravinder Nath Sharma v. Union of India [Criminal Misc. Bail Application No. 26376 of 2023 dated July 10, 2023] granted the bail to the assessee on some conditions and held that the arrest was made without justifiab