GST Judgements

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

The Hon'ble Madras High Court in M/s Karmaxx Infotech v. Assistant Commissioner (ST) [W.P. No. 18311 of 2023 dated June 20, 2023] dismissed the writ filed by the assessee against the order of cancellation of GST registration and held writ remedy cann

The Hon'ble Supreme Court in M/s. Vishwanath Traders v. Union of India & Ors. [Special Leave to Appeal (C) No(s). 15594 of 2023 dated August 04, 2023] upheld the order of the Hon'ble Patna High Court wherein the high court held that extraordinary jur

The Hon'ble Supreme Court in Commissioner of CGST and Central Excise Mumbai East v. M/s. Flemingo Travel Retail Ltd [Review Petition (Civil) No. 1017 of 2023 dated August 18, 2023] allowed the review petition by recalling the judgement dated April 10

The Hon'ble Patna High Court in M/s. Aastha Enterprises v. State of Bihar [CWJ 10395 of 2023 dated August 18, 2023] held that ITC is in the nature of a benefit/concession and not a right extended to the assessee under the statutory scheme.The ITC to

The CESTAT, Chennai in M/s. Susee Auto Sales & Service Pvt. Ltd. v. Commissioner of GST & Central Excise [Service Tax Appeal No.40764 of 2013 dated July 31, 2023] quashed the penalty imposed by the adjudicating authority and held that penalty under s

The Hon'ble Delhi High Court in Baleshwari Devi v. Additional Commissioner (Anti-Evasion), Central Goods and Service Tax [W.P.(C) 5056 of 2023 dated July 21, 2023] held that Revenue Department has no power to take possession of the personal assets wi