No limitation period applicable on refund of IGST on Ocean Freight, as SC’ judgment of Mohit Minerals applicable retrospectively
The Hon’ble Andhra Pradesh High Court in the case of Louis Dreyfus Company Private Limited v. Union of India & […]
GST Judgements
Rajasthan High Court Examines Validity of Additional Director, DGGI’s Powers as “Proper Officer” for issuance of Show Cause Notice
The Hon’ble Rajasthan High Court in the case of Acme Cleantech Solutions Pvt. Ltd. v. Union of India & Ors.
जांच निष्कर्ष निर्णयन प्राधिकरण पर बाध्यकारी नहीं – उचित निर्णयन प्रक्रिया से ही होगा निर्णय
मध्यप्रदेश उच्च न्यायालय ने M/s Study Metro Edu Consultant Pvt. Ltd. बनाम संयुक्त निदेशक एवं अन्य [रिट याचिका संख्या 30467/2023,
Investigation findings are not binding on adjudicating authority, and to be decided through proper adjudication
The Hon’ble High Court of Madhya Pradesh in the case of M/s Study Metro Edu Consultant Pvt. Ltd. through its
जीएसटी में प्रोविजनल अटैचमेंट एक वर्ष के बाद समाप्त हो जाती है और समान आधार पर पुनः जारी करना अल्ट्रा वायर्स है
माननीय सर्वोच्च न्यायालय ने केसरी नंदन मोबाइल बनाम ऑफिस ऑफ असिस्टेंट कमिश्नर ऑफ स्टेट टैक्स (2), एन्फोर्समेंट डिवीजन – 5
Provisional attachment in GST ceases after one year and re-issuance is ultra vires on same grounds
The Hon’ble Supreme Court in the case of Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2),
Pre-Deposit is must, to file appeal and cannot be frustrated for Assessee’s financial hardship
The Hon’ble Supreme Court in Altafhusen Mayuddin Khatri v. Union of India & Anr. [SLP (Civil) Diary No. 12185 of
Mandatory pre-deposit — Appeal dismissed for non-compliance
The Hon’ble Supreme Court in M/s. Triveni Engineers v. Assessing Authority, CT and GST Circle, Barbil & Ors. [Special Leave
Quashed SCN and Orders disallowing ITC under section 16(4) & 16(2)(c), on the basis of insertion Section 16(5) of the CGST Act
The Hon’ble Madras High Court in R.K. Enterprises v. Union of India & Ors. [W.P. Nos. 3457, 3465 & 34753
Delay of 288 days in filing of GST appeal condoned on account of ill health and non-receipt of notice
The Hon’ble Madras High Court in the case of T. Porkodi v. The Deputy Commissioner (CT) & Anr. [Writ Petition