GST Judgements

The Hon'ble Madras High Court in the matter of Deepam Roadways v. the Deputy State Tax Officer and Ors. [W.P. No. 476 of 2023 and Ors. dated January 23, 2023]quashed the notice of detention of goods and the consequential demand order issued to the as

The Hon'ble Patna High Court in M/s Balram Singh v. Union of India & Ors. [Civil Writ Jurisdiction Case No. 88 of 2023 dated January 20, 2023] quashed and set aside the ex-parte assessment order passed by the Revenue Department rejecting the Input Ta

The Hon'ble Jharkhand High Court in the matter of M/s. Chitra Automobile v. the State of Jharkhand and Ors. [W.P.(T) No. 4784 of 2022 dated January 24, 2023] quashed and set aside the Show Cause Notice ("SCN"), and consequential summary of the SCN in

The Hon'ble Calcutta High Court in the matter of Monirul Islam v. State of West Bengal & Ors. [M.A.T. No.2051 of 2022 with I.A. No. CAN 1 of 2022 dated January 20, 2023]set aside the auto-generated order of cancellation of Goods and Service Tax ("GST

The Hon'ble Kerala High Court in Pappachan Chakkiath v. Assistant Commissioner & Anr. [WP(C) NO. 816 of 2023 dated January 11, 2023] has held that, when the time limit for issuance of order under Section 73(10) of the Central Goods and Services Tax A

The Hon'ble Calcutta High Court in Vishal Kumar Arya v. Assistant Commissioner, State Tax, Ultadanga Charge & Ors. [M.A.T. No.2004 of 2022 with I.A. No. CAN 1 of 2022 dated January 20, 2023] directed the assessee, to treat the demand order as Show Ca

The Hon'ble Kerala High Court in Pappachan Chakkiath v. Assistant Commissioner & Anr. [WP(C) NO. 816 of 2023 dated January 11, 2023] has held that, when the time limit for issuance of order under Section 73(10) of the Central Goods and Services Tax A

The Hon'ble Supreme Court in the matter of Subhash Chouhan v. Union of India [Criminal Appeal No. 186 /2023 dated January 20, 2023] set aside the condition imposed by the Hon'ble Chhattisgarh High Court, of depositing an amount of INR 70,00,000/- for

The Hon'ble Calcutta High Court in M/s. Modicum Enterprise (OPC) Private Limited v. Deputy Commissioner of State Tax/Assistant Commissioner of State Tax [M.A.T No. 1828 of 2022 with I.A. No. CAN 1 of 2022 dated December 22, 2022] has held that the as

The Hon'ble Delhi High Court in Ram Prakash Chauhan v. Commissioner of Delhi (Goods and Service Tax) &Anr. [W.P.(C) 6924/2022 dated January 19, 2023] set aside the order raising a demand of tax and penalty for release of the goods. Held that, neither