GST Judgements

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 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

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 Calcutta High Court in Earthmark Traders v. Joint Commissioner, State Tax, Chinabazar&Rajakatra Charge &anr. [MAT 791 of 2023 dated May 12, 2023] set aside the order passed by Appellate Authority and held that the Appellate Authority cann

The Hon'ble Allahabad High Court in Sunil Enterprises v. Commissioner Commercial Tax [Writ Tax no. 730 of 2023 dated May 29, 2023]set aside the order passed by the Adjudicating Authority and held that once the dates have been fixed and communicated t

The Hon'ble Madhya Pradesh High Court in M/s Kia Motors India Pvt. Ltd. v. The State of Madhya Pradesh & Ors. [Writ Petition No. 20600 of 2020 dated May 1, 2023] dismissed the writ and held transporting demo vehicle from one state to another between

The Hon'ble Allahabad High Court in Elesh Agrawal v. Union of India [WRIT TAX NO. 753 OF 2023 dated May 31, 2023] disposed the petition and held that in case where assessee has disputes all the facts and allegation stated in the show cause notice the

The CESTAT, Kolkata in M/s Jai Balaji Industries Limited v. Commissioner of Central Excise [Excise Appeal no. 9 of 2011 dated June 26, 2013] had set aside the order demanding excise duty and held that the buyer who has paid a valuable consideration c

The Hon'ble Rajasthan High Court in M/s B.C. Power Controls Ltd. v. Union of India [D.B. Civil Writ Petition No. 13049 of 2020 dated April 18, 2023] held that the refund application of IGST cannot be kept pending indefinitely on the ground of pendenc