GST Judgements

The Hon'ble Madhya Pradesh High Court in M/S Daya Shanker Singh v. State of Madhya Pradesh [Writ Petition No. 12324 of 2022, dated August 10, 2022] directed the assessing authority to refund back the penalty charged from the assessee because of the m

The AAR, Karnataka in the matter of M/s KNK Karts (P) Ltd [Advance Ruling No. KAR ADRG 20/2022 dated August 12,2022] has held that the amusement park ride karts ("the Product") cannot be classified as Motor Vehicle and will attract GST @ 18% under HS

The CESTAT, Mumbai in the matter of M/s Oil States Industries India Pvt. Ltd v. Commissioner of CGST & Central Excise, Raigad [FINAL ORDER NO. A/85680 / 2022 dated August 5, 2022] has held that the assessee is entitled to get cash refund, if any, aga

The Hon'ble High Court, Patna in the matter ofM/s G. Power Solution v. State of Bihar [Civil Writ Jurisdiction Case No. 11384 of 2022 dated August 17, 2022]set aside the order passed by the revenue department for denying Input Tax Credit ("ITC"), rai

The Hon'ble High Court, Delhi in the matter of M/s SH. NITIN SINGHANIA v. COMMISSIONER OF CENTRAL TAX GST, DELHI (EAST)[W.P.(C) 10389/2022 & CM No.29962/2022 dated July 29, 2022]  set aside the order passed by the department in order to attach the ba

The Hon'ble High Court, New Delhi in the matter of [Railsys Engineers Private Limited & Anr v. The Additional Commissioner of Central Goods and Services Tax [W.P.(C) 4712/2022 dated July 21,2022] sets aside order cancelling Goods and Services Tax ("G

The AAR, Andhra Pradesh, in the matter of M/s. Vishnu Chemicals Limited, [AAR No.21lAP/GST/2021 dated July 20, 2021] has held that no Input Tax Credit ("ITC") on monthly rental tax invoices raised after the expiry of the period of limitation.

The Hon'ble Madras High Court in M/s Proventus Life Sciences Pvt. Ltd,v. Revenue Department [W.P.No.7423 of 2019 & W.M.P.No.8093 of 2019 dated July 28, 2022] has clarified that the benefit of the Supreme Court decision directing the Government to ope

The Hon'ble Calcutta High Court in Mr.Ritik Arora v. Revenue department [S.B. Criminal Misc. Bail Application No. 5830/2022] directed the assessee to appear before the Revenue department in response to the summon issued under Section 70 of the Centra

The AAAR, Delhi, in the matter of M/s Indian Institute of Corporate Affairs [Advance Ruling (Appeal) Order No. 01/DAAAR/2022-23 dated May 05, 2022] has held that the delay in filing an appeal beyond the prescribed limit can't be condoned.