Audit Officer Cannot pass Assessment Order
The Hon’ble Karnataka High Court in M/s. Sumukha Ventures v. Joint Commissioner of Commercial Taxes (Admn.) [W.P. No. 7772 of […]
GST Judgements
Bail Is the Rule and Jail Is the Exception – Constitutional Primacy of Article 21 over Statutory Embargoes
The Hon’ble Supreme Court of India in Syed Iftikhar Andrabi v. National Investigation Agency, Jammu [Criminal Appeal arising out of
Mere Similarity in Packaging Features Do Not Constitute a ‘Brand Name’; Exemption Allowed Where Enforceable Brand Rights Are Relinquished
The Hon’ble Madras High Court in the case of Narasus Saarathy Enterprises Private Limited v. Additional Commissioner of GST &
No IGST/ Service Tax on Ocean Freight under CIF Contracts – Importer Not ‘Recipient’ and Levy Violates Composite Supply Principle
The Hon’ble Bombay High Court in the case of Firmenich Aromatics Production India Pvt. Ltd. vs Union of India &
Vague and Non-Specific SCN Without ‘Details’ Under Section 73 of the CGST Act is Unsustainable
The Hon’ble Punjab & Haryana High Court in the case of Abbott Heathcare Private Limited vs Excise and Taxation Commissioner
Assignment of Leasehold Rights as Transfer of Immovable Property Not Liable to GST
The Hon’ble Bombay High Court in the case of Hindustan Equipment Craft v. Assistant Commissioner of State Tax [Writ Petition
One GST SCN for Multiple Financial Years Permissible — SC to Settle this GST Battle
Multiple High Courts across the country have now drawn a firm line against the practice of issuing composite or consolidated
GST Circular Trading – Penalty Cannot Be Capped at Rs. 10K but levied Equivalent to Full ITC Passed on
The Hon’ble Madras High Court in Tvl. SAM Enterprises & Ors. v. Commercial Tax Officer & Anr. [W.P. Nos. 2628
No liability of TCS in GST on e-commerce operator not collecting consideration
The Hon’ble Karnataka High Court in the case of Hiveloop Technology Private Limited vs Additional Director, Directorate General of GST
Negative blocking of ITC under Rule 86A is impermissible – only available credit can be blocked
The Hon’ble Bombay High Court in the case of Hemang Bipin Varaiya v. The State of Maharashtra & Ors. [Writ
