GST Judgements

The Hon'le Madras High Court in the case of Platinum Holdings Pvt. Ltd. v. Additional Commissioner of GST & Central Excise [W.P.No.13284 of 2020 decided on August 11, 2021] has held that a Special Economic Zone ("SEZ") falls withing the meaning of ‘a

The Hon'ble Patna High Court, in M/s Manoj Kumar v. The State of Bihar and Ors. [Writ Petition No.17524 of 2021 decided on October 6, 2021] has held that a demand made under GST laws on the basis of orders passed where the assessee was not given a re

In Kerala High Court Advocates' Association and Ors. v. The Assistant Commissioner SGST, Ernakulam [W.P. (C) No. 20304 of 2021 dated September 23, 2021], Kerala High Court Advocates' Association ("the Petitioner") filed a Writ Petition challenging GS

The Hon'ble Orissa High Court in the case of Jyoti Construction v. Deputy Commissioner of CT & GST, Jajpur [Writ Petition (C) Nos. 23508, 23511, 3513, 23514 AND 23521 OF 2021 decided on October 7, 2021] has held that the Electronic Credit Ledger ('EC

In Bijoy Prabhakaran Pulipra v. State Tax Officer, SGST [Company Appeal (AT) (CH)(Insolvency) No. 42 of 2021 dated October 07, 2021], Bijoy Pulipra ("the Appellant") filed an appeal impugning Order dated January 28, 2021 passed by the National Compan

West Bengal Authority for Advance Ruling in the matter of Ex-servicemen Resettlement Society [Order no. 09/WBAAR/2021-22 dated 30/09/2021] has held that GST is payable on the entire billing amount, including the Employer’s contribution of Employees P

In M/S. Ghadshyam Enterprises v. Commissioner Central Goods & Services Tax [Service Tax Appeal No. 50783 of 2020 (SM) dated August 18, 2021], M/S. Ghadshyam Enterprises ("the Appellant") filed an appeal to assail the Order-in-Appeal No. 107/ST dated

In Naveen Kasera alias Naveen Agarwal v. Union of India Secretary Ministry of Finance W.P.(CRL) 630/2021 dated September 30, 2021] the current writ petition has been filed by Naveen Kasera alias Naveen Agarwal ("the Petitioner") challenging the deten

In M/S. Bright Star Plastic Industries v. Additional Commissioner of Sales Tax [W.P. (C) No. 15265 of 2021 dated October 04, 2021], M/S. Bright Star Plastic Industries ("the Petitioner") has filed a Petition against impugned Order dated April 05, 20

In State v. Mohit Maan [FIR No. 301/2020 dated September 29, 2021] the Honorable Patiala House Court sought a response from Central Board of Indirect Taxes and Customs ("the CBIC") for not initiating appropriate action against delinquent firms involv