Section 74 proceedings held unsustainable due to mechanical approach despite taxpayer furnishing CA certificate
The Hon’ble Madras High Court in the case of JIT Auto Comp v. Assistant Commissioner [W.P. No. 16474 of 2024 […]
GST Judgements
SCN covering multiple financial years frustrates the limitation period in GST Law
The Hon’ble Madras High Court in the case of R A and Co v. The Additional Commissioner of Central Taxes,
No embargo on transferring GST ITC between amalgamating companies located in distinct States
The Hon’ble Bombay High Court in the case of Umicore Autocat India Pvt. Ltd. v. Union of India & Ors.
SC Dismissed SLP dealing with interim ruling limiting ITC blocking to 10%
The Hon’ble Supreme Court in Deputy Director & Anr. Etc. v. Ramesh Kumar Yadav & Anr. Etc. [SLP (C) Diary
Interim relief against retrospective application GST penalty u/s 122(1A) of the CGST Act prior to January 1, 2021
The Hon’ble Delhi High Court in Parag Garg v. The Common Adjudicating Authority, Additional Commissioner of Central Tax, CGST Delhi
GST Consultant’s Rs. 285 Crore Penalty Upheld: HC on Fake ITC Firms Case u/s 122(1A)
The Hon’ble Delhi High Court in the case of Bhupender Kumar v. Additional Commissioner, CGST Delhi North & Ors. [W.P.(C)
Extension of limitation Period requires strict compliance with force majeure conditions with GST Council recommendation
The Hon’ble Madras High Court in Tata Play Limited v. Union of India and Others [W.P. Nos. 17184 of 2023
Stem cell banking services qualify as healthcare services and are exempt from service tax
The Hon’ble Supreme Court in the case of M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and
Refund order cannot be stayed without any finding of erroneous or prejudicial to Revenue
The Hon’ble Supreme Court in UOI & Ors. v. HCC VCCL Joint Venture [SLP (C) Diary No. 24660/2025 dated July
Writ not maintainable when alternate remedy exists, but should not be stringent
The Hon’ble Madras High Court in Eximio Services and Solutions Pvt. Ltd. v. The Superintendent of GST & Central Excise
