GST Judgements
Rajasthan HC granted interim protection against arrest
Bimal Jain 08 August 2022 at 10:45
The Hon'ble High Court, Rajasthan in the matter of Anil Kumar Arora v Union of India [Criminal Misc. Bail Application No. 5830/2022 dated July 25, 2022] has issued interim protection against arrest and directed the Petitioner to appear before the con
Rejection of refund on flimsy grounds would defeat the purpose of rebate schemes
Bimal Jain 08 August 2022 at 10:05
The CESTAT, Kolkata in the matter of M/s Sethia Oils Ltd. v Commissioner of CGST & Excise, Kolkata North [Final Order No.75397/2022 dated July 13, 2022] has held that rejection of refund claimed by the exporter on flimsy grounds would defeat the purp
Order for non-granting GST registration must be a speaking order
Bimal Jain 06 August 2022 at 16:12
The Hon'ble Madras High Court in the matter of M/s B.C.Mohan Kumarv Superintendent of Central Goods & ServiceTax [W.P. No. 13272 and WMP. Nos. 12569 & 12571 dated June 16, 2022] has held that the order for cancelling the GST registration must be aspe
Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded
Bimal Jain 06 August 2022 at 10:55
The CESTAT, Chennai Bench in the matter ofM/sInternational Seaport Dredging Pvt.Ltd vC ommissioner of GST & Central Excise [Order no. 40249 of 2022 dated, June 17, 2022] set aside the impugned order pertaining to the rejection of refund of unutilized
The Hon'ble High Court, New Delhi in the matter of M/s Zuric Traders v The Commissioner, Customs and Central Excise, Delhi and Anr [W.P.(C) 13911/2021 dated July 15, 2022] quashed the letter issued by the Revenue department for blocking assessee's ba
The Hon'ble Madras High Court in the matter of M/s Sridhar v the Superintendent of GST [Crl. O.P. No.7736 of 2022 dated June 6, 2022] dismissed the petition alleging the harassment by the Superintendent of Goods and Services Tax.
No GST on extra packs of cigarettes supplied along with regular supply under single price
Bimal Jain 01 August 2022 at 16:31
The AAAR, Uttar Pradesh in the matter of M/s Deputy Commissioner, CGST & C.EX. Division-2 [Order No- UP/AAAR/01/2022 dated May 23, 2022] upheld the AAR order and stated that Goods and Services Tax ("GST") shall not levied on extra packs of cigarette
Bail granted to Chartered Accountant not being a beneficiary of illegal availment of ITC
Bimal Jain 01 August 2022 at 10:04
The Hon'ble Punjab & Haryana High Court in the matter of M/sYogender Yadav v Union of India [CRM-M-53014 OF 2021 dated February 15, 2022] granted relief to a Chartered Accountant and held that judicial incarceration may not be prolonged, as it would
The AAR, Karnataka in the matter of M/s. Karnataka Secondary Education Examination Board [Advance Ruling No. KAR ADRG 17/2022, dated July 01, 2022]has held that the Central and State Board are considered as educational institution for the purpose of
The Hon'ble Calcutta High Court in Mr. Ramesh Kumar Patodia v. Citi Bank NA & Ors. [WPO 547 of 2019 dated June 24, 2022] held that interest component of Equated Monthly Instalments ("EMI") of the loan, through credit card services by a bank, attracts
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