GST Judgements

The Hon'ble Supreme Court in Commissioner of Central Excise Pune II v. SS Engineers [Civil Appeal No. 5700 of 2019 dated July 07, 2023] dismissed the appeal of the Revenue and held that, value of items which were directly delivered to customer's plac

The Hon'ble Supreme Court in Principal Commissioner Central Excise Delhi I v. SOTC Travels Services Private Limited [Civil Appeal No.3702 of 2023 dated May 15, 2023] dismissed the Appeal filed by the Revenue Department by relying on the judgement whe

The CESTAT, New Delhi in the matter of M/s. Mount Everest Breweries Limited v. Commissioner of CGST & Central Excise [Service Tax Appeal No. 50145 of 2019 dated July 03, 2023] held that the assessee had not suppressed any facts and thus, extended per

The Hon'ble Calcutta High Court in Liakhat Ali Mallick v. State of West Bengal [M.A.T. NO.823 of 2023 dated June 16, 2023] set aside the order of the Single Bench directing the assessee to deposit 20 percent of the interest liability and directed the

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'