GST Judgements

The AAR, Andhra Pradesh, in the matter of Vedmutha Electricals India Pvt. Ltd. [Advance Ruling no. 05/AP/GST/2023 dated May 26,2023] ruled that assessee is eligible to take full credit of GST charged in invoice issued by the supplier even though late

The AAR, West Bengal in the case of M/s Sona Ship Management Pvt. Ltd. [07/WBAAR/2023-24 dated May 30, 2023] ruled that,the services of loading and unloading of imported unprocessed pulses is not exempt under serial no.54(e) of the Notification No.12

The Hon'ble Madhya Pradesh High Court in Agrawal and Brothers v. Union of India [Writ Petition No.14297 of 2020 dated June 13, 2023], while allowing the claim, held that the taxpayer paid tax but his supplier inadvertently deposited the amount of GST

The Hon'ble Bombay High Court in M/s Essar Steel Suppliers v. Union of India & Ors. [W.P.No.2301 OF 2022 dated July 03, 2023] held that the appeal to tribunal can be made within three months from the date of constitution of the Appellate Tribunal.

The Hon'ble Calcutta High Court in Perfect Enterprise v. State of West Bengal [W.P.A. No. 532 of 2023 dated June 15, 2023] set aside the penalty order passed by the Adjudicating Authority which was later upheld by the Appellate Authority and opined t

The Hon'ble Bombay High Court in Shri Prakash Kumar Rameshbhai Patel v. State of Maharashtra [Criminal Writ Petition no. 2053 of 2023 dated June 28, 2023] held that, the Petitioner's Advocate can remain present during the recording of the Petitioner'

The Hon'ble Calcutta High Court in M/s OFB Tech Private Limited v. State of West Bengal & Ors. [WPA 1271 of 2023 dated January 24, 2023] has set aside the order passed by the Appellate Authority and remanded back the matter to Appellate Authority to

The AAR, West Bengal in M/s KSB Limited [Ruling No. 02/WBAAR/2023-24 dated May 19, 2023] ruled that the supply of pumps along with their installation and commissioning work for a sewerage treatment plant qualifies as a Works Contract Services and tax

The Hon'ble Bombay High Court in Bharat Parihar v. State of Maharashtra Thr. PP Office and Ors. [Writ Petition No. 3742 of 2023 dated June 30, 2023] set aside the provisional attachment order and held that the provisional attachment order is not vali

The Hon'ble Gujarat High Court in Nirajkumar Naresh kumar Lakhyani v. State of Gujarat [Special civil application no. 6777 of 2023 dated April 27, 2023] set aside the order of Adjudicating Authority and allowed the assessee to make payment of tax lia