Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Bombay High Court in the case of M/s. Sine Automation and Integration (P.) Ltd v. Union of India [Writ Petition No. 4655 of 2023 dated November 29, 2023] allowed the writ petition and held that, as per Circular 135/05/2020-GST, dated Marc

This Court is inclined to quash the impugned orders and accordingly the impugned orders are quashed. The respondents shall permit the petitioner to file manual returns whenever the petitioner is claiming ITC on the outward supply / sales without payi

The Hon'ble Madras High Court in The Commercial Tax Officer v. M/s Suzlon Energy Limited and Others, [W.P. No. 10852 & 10855 of 2021 dated November 16, 2023]  dismissed the Writ Petition filed by the Department and reaffirmed the order of refund pass

The Hon'ble Patna High Court in the case of M/s. Punit Kumar Choubey v. Commissioner Commercial Tax, Patna [CWJC No.9975 of 2023 dated August 10, 2023] held that the extraordinary jurisdiction under Article 226 cannot be invoked when statutory remedy

The Hon'ble Kerala High Court in the case of M/s. Chukkath Krishnan Praveen v. State of Kerala [WP(C) No. 41219 OF 2023 dated December 8, 2023] allowed the writ petition and directed that, the rectification in return should be allowed when Input Tax

The Hon'ble Delhi High Court in the case of M/s. Att SYS India Pvt. Ltd. Estex Tele Pvt. Ltd. Consortium v. Commissioner of Goods and Service Tax [W.P. (C) 14494/2023 dated November 20, 2023] allowed the writ petition and directed the Revenue Departm

The Hon'ble Supreme Court in the case of the Assistant Commissioner of State Tax, Ballygunje and Others v. Suncraft Energy Pvt. Ltd. [Special Leave Petition (C) No. 27827-27828 of 2023 dated December 14, 2023] reaffirmed the order passed by the Hon'b

The AAR, Rajasthan in the case of In Re: M/s. Deepak Jain [Advance Ruling No. RAJ/AAR/2023-24/14 dated November 29, 2023] held that the Lessor is liable to pay GST on forward charge basis when the residential property is rented out for commercial pur

The Hon'ble Kerala High Court in the case of M/s. Hilton Garden Inn v. Commissioner of Kerala Goods and Service Tax Department and Others [WP (C) No.25069 of 2023 dated November 23, 2023] allowed the writ petition thereby holding that, it is highly i

The CESTAT, Mumbai in the case of M/s. Tata AIG General Insurance Co. Ltd. v. Commissioner of Service Tax, Mumbai [Service Tax Appeal No. 85359 of 2017 and 85635 of 2021 dated November 08, 2023] allowed the appeal and held that Credit cannot be denie