GST Judgements

The Hon'ble Delhi High Court in the case of M/s. Indian Herbal Store Pvt. Ltd. vs. Union of India[W.P.(C) 9908/2021 and W.P.(C) 9912/2021 dated September 15, 2023]allowed the writ petition and held that the Rule 89(4)(C) of the Central Goods and Serv

The Hon'ble Kerala High Court, in the case of M/s. Henna Medicals vs. State Tax Office, Thalassery& Ors. [WP (C) 30660 of 2023 dated September 19, 2023] allowed the writ petition and held that the difference between GSTR 2A and GSTR 3B is not a groun

The Hon’ble Supreme Court in the case of Commissioner of CGST and Central Excise, Jabalpur v. M/s. Birla Corporation Limited [Civil Appeal No. 6410 of 2023 dated October 03, 2023], dismissed the appeal filed by the Revenue Department, holding that th

The AAR, Gujarat, in the case of M/s. Tata AutoComp Systems Ltd[Ruling No. GUJ/GAANW2O23/23 dated June 19, 2023], held that deductions from employees' salaries for availing canteen facilities, transportation services provided to the employees and not

The Hon'ble Calcutta High Court, in the case of Dipak Sarkar v. The State of West Bengal and Others [WPA/2127/2023 dated September 15, 2023], dismissed the writ petition and held that the assessee is liable to pay the GST on payment received after im

The Hon'ble Allahabad High Court in M/s. Western Carrier India Ltd v. State of U.P. and 4 Others [WRIT TAX No. - 1020 of 2023 dated September 15, 2023] held that since the assessee's goods in transit were accompanied by the necessary documents, inclu

The Hon'ble Calcutta High Court in M/s. Makhan Lal Sarkar and anrs. vs. the Assistant Commissioner of Revenue, State Tax B.I. and Ors. [WPA/2146/2023 dated September 18, 2023] directed the Revenue Department to hear the appeal afresh as the benefit o

The Hon'ble Delhi High Court in the case of Delhi Metro Rail Corporation Limited vs. The Additional Commissioner, Central Goods and Services Tax Appeals and Others [W.P. (C) 6793/2023 dated September 18, 2023] held that the limitation period of two y

The Hon'ble Kerala High Court in the case of M/s Krishna Steel Rolling Mills v.Deputy Commissioner of State Tax [WP(C) NO. 15991 of 2023 dated September 15, 2023] dismissed the writ petition, while allowing the assessee to pay in instalments of the a

The Hon'ble Kerala High Court in the case of M/s. Isha Holidays Private Limited v. The Commissioner, SGST Department & Ors.[W.P.(C) No. 30666 of 2023 dated September 25, 2023], dismissed the petition and held that the Appellate Authority has been ves