Judgements by Shree

No Provisions in GST Law for remand back by First Appellate Authority

Shree 12 September 2025 at 09:56

The Hon'ble Allahabad High Court in the case of M/s Kanha Shree Steels v. Assistant Deputy Commissioner CGST Division-VI Ghaziabad & Others [WRIT TAX No. - 2746 of 2025, order dated August 19, 2025] held that once an appellate authority finds a show

Posted in GST | 54 Views

Telecommunication towers are movable property and not immovable, thus input tax credit on same cannot be denied u/s 17(5) of the CGST Act on ground of immovability

Shree 12 September 2025 at 09:56

The Hon'ble Supreme Court of India in the case of Commissioner, CGST Appeal-1, Delhi & Ors. v. M/S Bharti Airtel Limited & Ors. [Special Leave Petition (Civil) Diary No. 35416/2025, order dated August 8, 2025] held by dismissing the Revenue's SLP tha

Posted in GST | 107 Views

Revenue department cannot go beyond the scope of SCN to create new ground at the stage of adjudication

Shree 23 February 2023 at 17:29

The Hon'ble Jharkhand High Court in M/s. CJ Darcl Logistics Limited v. Union of India [W.P.(T) No. 215 of 2022 dated February 9, 2023] has quashed and set aside the Show Cause Notice ("SCN") and the consequent orders demanding reversal of excess Inpu

Posted in GST | 396 Views