Corporate Guarantee Without Consideration Not Taxable Under GST
The Hon’ble Bombay High Court in the case of D P Jain & Co. Infrastructure Private Limited vs Union of […]
GST Judgements
Composite GST Order Denying Appellate Remedy to Unregistered Director – HC Directs Separate DRC-07 and Temporary Registration
The Hon’ble Telangana High Court in the case of Bharat Kumar Agarwal v. Joint Commissioner (AE) [Writ Petition Nos. 9166
Cancellation of GST Registration valid where ITC is based on fabricated documents and absence of proof of movement of goods
The Hon’ble Madras High Court in the case of Tvl. Sri Balajee Udyog vs The Assistant Commissioner (ST) & Ors.
Interest Liability on Delayed Payment of GST Arises by Operation of Law and Cannot be Waived or Reduced by the Court
The Hon’ble Karnataka High Court in The Commissioner of Central Tax & Ors. v. Sadguru Infratech Pvt. Ltd. [Writ Appeal
Cancellation of GST Registration without recording reasons is a non-speaking order liable to be quashed
The Hon’ble Gauhati High Court in the case of Nijumoni Gogoi v. Union of India & Ors. [WP(C) No. 2383
Fresh GST Proceedings Can Be Initiated Against Legal Heirs of a Deceased Proprietor, Even Where No Notice Was Issued During His Lifetime
The Hon’ble Madras High Court in the case of V. Damayanti v. The Superintendent of GST and Central Excise [W.P.(MD)
Assessment Order Passed Against a Deceased Assessee is Unsustainable in Law
The Hon’ble Madras High Court in the case of Gayathri Devi, Legal Heir and Wife of Late Ram Chandra Gupta
Bona Fide Recipient’s ITC Cannot Be Denied Solely on Retrospective Cancellation of Supplier’s GST Registration
The Hon’ble Madras High Court in M/s. Fathima Traders v. The Deputy Commercial Tax Officer [W.P. Nos. 22419, 22420 &
Best Judgment Assessment Under Section 62 Cannot Survive Where Returns Have Been Subsequently Filed, Revenue Must Initiate Reassessment
The Hon’ble Madras High Court (Madurai Bench) in the case of M/s. AMK Athencottasan Muthamizh Kazhagam Man Power Services v.
Section 74 Demand Set Aside Where Turnover Appears Prima Facie Below GST Registration Threshold and Opportunity of Hearing Denied
The Hon’ble Madras High Court in M/s. Abirami Agro Agencies v. The State Tax Officer & Ors. [W.P. No. 18444