Supreme Court to examine validity of consolidated GST show cause notices spanning multiple financial years
The Hon’ble Supreme Court in Joint Commissioner (Intelligence and Enforcement) & Anr. v. M/s Lakshmi Mobile Accessories [SLP (Civil) Diary […]
GST Judgements
SC dispose of SLP Challenging Constitutional Validity of Section 16(2)(c) of the GST Act
The Hon’ble Supreme Court in M/s Prime Metals v. Central Board of Indirect Taxes and Customs & Ors. [Special Leave
SC Stays Allahabad HC Ruling Holding That Mere Uploading of GST Notices and Orders on Common Portal Does Not Constitute Valid Communication Under Section 169 of the GST Act
The Hon’ble Supreme Court in State of Uttar Pradesh & Anr. v. M/s Bambino Agro Industries Ltd. & Anr. [Special
Money stakes on an Uncertain Outcome – Betting and Gambling – GST leviable irrespective of Game of Chance vs. Skill – Detailed Analyses of SC Judgment
The Hon’ble Supreme Court of India in Directorate General of Goods and Services Tax Intelligence (HQ) & Ors. v. Gameskraft
Supreme Court: Banning the Online Money Gaming is within the States’ Power
The Hon’ble Supreme Court in State of Tamil Nadu & Ors. v. Junglee Games India Pvt. Ltd. & Ors. [Civil
Validity of arrest under GST Act upheld where supported by material evidence, restraint during search not equivalent to arrest
The Hon’ble Telangana High Court in the case of Rishi Nand Kishore Gupta vs. Union of India [Writ Petition No.
Two-Year Limitation for filing refund application in GST is Mandatory; Delay Condonable Only via Article 226 Subject to Statutory Safeguards
The Hon’ble Karnataka High Court in the case of Assistant Commissioner of Central Taxes & Ors. v. Merck Life Science
GSTAT has inherent power to grant interim relief; writ not maintainable where effective appellate remedy exists
The Hon’ble Bombay High Court in the case of The Hongkong and Shanghai Banking Corporation Ltd v. State of Maharashtra
Quashed Rectification Order issued without considering overlapping proceedings and opportunity of being heard under Section 161 of the CGST Act
The Hon’ble Bombay High Court in the case of Taiyo Nippon Sanso India Pvt. Ltd. v. Union of India &
SC dismissed Revenue’s SLP; Affirms No GST On Assignment of Leasehold Rights in Industrial Land
The Hon’ble Supreme Court in the case of Assistant Commissioner (Anti Evasion) & Anr. v. Aerocom Cushions Private Limited [Special
