Adjudication Order Travelling Beyond Show Cause Notice Violates Section 75(7) and Is Liable to Be Set Aside
The Hon’ble Calcutta High Court in the case of Duakem Pharma Pvt. Ltd. & Anr. v. The Deputy Commissioner of […]
GST Judgements
Section 74 proceedings without specific fraud/ suppression allegation liable to be quashed
The Hon’ble Allahabad High Court in the case of M/s Raghuvansh Agro Farms Ltd. v. State of U.P. and 2
Clinical-trial services overseas treated as exports
The Hon’ble Karnataka High Court in the case of M/s. Iprocess Clinical Marketing Pvt. Ltd. v. Asst. Commissioner of Commercial
Multiple SCNs permissible for same tax period, if addressing distinct discrepancies
The Hon’ble Madras High Court in the case of Radiant Cash Management Services Ltd. v. The Commercial Tax Officer, Pondy
Pre‑consultation mandatory as per Master Circular for High‑Value Excise/ Service Tax Demands
The Hon’ble Madras High Court in the case of M/s. Tamilnadu Transmission Corporation Ltd. v. The Commissioner of GST &
Summary DRC-01 SCN and DRC-07 order without facts/ reasons held to be violative Section 75(6) of CGST Act
The Hon’ble Calcutta High Court in the case of M/s. Duttcon Consultant and Engineers Private Limited v. Assistant Commissioner of
No Mandatory ITC Reversal on Post-Sale Discounts by the Buyer, if GST liability paid by raising Debit Note
The Hon’ble Gujarat High Court in the case of Shree Ambica Auto Sales and Service & Anr. v. Union of
Time gap of 3 months mandated between SCN issuance and Order under Section 73 CGST Act
The Hon’ble Bombay High Court (Nagpur Bench) in the case of A. M. Marketplaces Pvt. Ltd. v. The Union of
GST authorities mandatorily follow Circular No. 183, procedure for mismatch of ITC in GSTR-3B vs 2A
The Hon’ble Karnataka High Court in the case of M/s. Abhimaani Structures and Engineering Private Limited v. The Superintendent of
GST liability on medicines/consumables supplied to in‑patients as part of exempt health services
The Hon’ble Delhi High Court in the case of M/s. Escorts Heart Institute and Research Centre Limited v. Additional Commissioner,
