GST Judgements

The Hon'ble Kerala High Court in case of Abdul Shaji v. The Commissioner of Central Tax and Central Excise, The Superintendent of Central Tax and Central Excise (Order dated April 22, 2021 against Bail Application No. 220 of 2021) allowed anticipator

The Hon’ble Madras High Court in M/S. Chaizup Beverages LLP v. the Assistant Commissioner & Ors. [W.P. Nos. 10969, 10972 and 10978 of 2020 and WMP. Nos. 13335, 13339 and 13343 of 2020, dated March 26, 2021] set aside orders of Appellate Authority rej

The Hon’ble Allahabad High Court in G. K. Trading Company v. Union of India & Ors. [Writ Tax No. 666 of 2020, dated December 2, 2020] dismissed the petition filed for prohibiting another proper officer to initiate any inquiry/proceeding on the same s

The AAR, Gujarat in the matter of M/S Manoj Bhagwan Mansukhani (M/S. Rishi Shipping) [GUJ/GAAR/R/12/2021dated January 27, 2021] ruled that services provided viz. stevedoring, transportation, storage, bagging, stuffing, and transportation of the goods

The Hon'ble Supreme Court of India in Re: Cognizance for extension of limitation [Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020, dated April 27, 2021] extended the limitation period for the filing of cases in Courts and Tribunals w.e.f.

The Hon'ble Madras High Court in M/s. D. Y. Beathel Enterprises v. the State Tax Officer [W.P. (MD) Nos. 2127, 2117, 2121, 2152, 2159, 2160, 2168, 2177, 2500, 2530, 2532, 2534, 2538, 2539, 2540, 2503 & 2504 of 2021 &Ors., dated February 24, 2021] qua

The Hon'ble Supreme Court of India in M/S Radha Krishan Industries v. the State of HP (Civil Appeal No 1155 of 2021 dated April 20, 2021) set aside the judgment passed by the Hon'ble Himachal Pradesh High Court ('HP High Court') and the orders of pro

The AAR, Uttar Pradesh in the matter of Premier Car Sales Ltd. [Order No. 29 dated 11, March, 2019] has held that, repair services carried out under an agreement, by the Assessee engaged in sale of motor vehicles parts and accessories, to fulfill the

The AAR Gujarat, in the matter of M/s Baroda Medicare (P.) Ltd., [Advance Ruling No. GUJ/GAAR/R/106 OF 2020 dated, December 30, 2020] has held that, the supply of medicines, surgical items, implants, consumables and other allied services & items prov

The applicant M/s.Enpay Transformers Components India pvt.ltd. PlotNo.112, Alindra, Manjusar GIDC, Savli, Vadodara (hereinafter referred to as Enpay, India) is engaged in the business of manufacturing and supplyingTransformer components. The applican