GST Judgements

The Hon'ble Bombay High Court in C.P.Rabindranath Menon v. Deputy Commissioner of State Tax [Writ Petition No. 5131 of 2022 dated April 21, 2023] set aside the order rejecting the refund claim filed by the unregistered person pursuant to agreement fo

The Hon'ble Allahabad High Court in the case of Mohini Traders v. State of U.P. [WRIT TAX No. 551 of 2023 dated May 3, 2023]hadset aside the order and held that assessee is not required to request for opportunity of personal hearing since, it is a co

The Hon'ble Madras High Court in Seoyon E-Hwa Summit Automotive India (P.) Ltd. v. Deputy Commissioner (ST)-I [W.P. Nos. 16535 & 16538 of 2023 dated June 6, 2023] held that rejection of rectification application filed under section 161 of the Central

The Hon'ble Gujarat High Court in Dineshkumar Chhaganbhai Nandani v. Income Tax Officer [R/Special Civil Application No. 7864 of 2022 dated June 19, 2023] set aside the assessment order and held a proper opportunity must be given to the Assessee when

The Hon'ble Gujarat High Court in Ravi Trading Co. v. Deputy Commissioner of State Tax [SCA no. 6407 of 2023 dated May 4, 2023] directed the Revenue Authority to release goods on conditions that the assessee deposits a certain amount of penalty towar

The Hon'ble Kerala High Court inM/s Penuel Nexus Pvt Ltd. v. The Additional Commissioner (Appeals), Cochin [WP(C) No. 15574 of 2023 dated June 13, 2023]held that the Additional Commissioner ("the Respondent") is right in rejecting the time-barred app

The Hon'ble Delhi High Court in Alex Tour and Travel Pvt. Ltd. v. Assistant Commissioner, CGST [W.P.(C) NO. 5722 OF 2023 dated May 8, 2023] directed the Revenue department to disburse the assessee's refund claim along with interest as payable and hel

The Hon'ble Supreme Court in Makhijani Pushpak Harish v. The State of Gujarat [SLP (CRL.) No. 2868 of 2023 dated April 19, 2023] set aside the order passed by the Superintendent which was modified by the Gujarat High Court directing the assessee to f

The Hon'ble Delhi High Court in Fayiz Nangaparambil v. Union of India &Anr. [W.P.(C) 7477/2023 dated May 26, 2023] set aside the Show Cause Notice ("SCN") proposing to cancel the GST Registration of the assessee, on the grounds that SCN is bereft of

The Hon'ble Delhi High Court in G.S. Industries v. Commissioner Central Goods and Services Tax [W.P.(C) NO. 14719 of 2022 dated March 28, 2023] held that the Order of Appellate Authority allowing refund to assessee cannot be ignored solely because Re