Payment of GST Penalty “Under Protest” for release of goods – Mandatory Requirement of Speaking Order under Section 129(3)
The Hon’ble Punjab and Haryana High Court in the case of M/s Deutsche Cars Pvt. Ltd. v. State of Haryana […]
GST Judgements
Summoning the Director repeatedly amounted to harassment
The Hon’ble Gauhati High Court in the case of Let’s See Tour and Travels Pvt. Ltd. & Anr. v. Union
First Appellate Authority under section 107 of the CGST Act has no power to remand matters to the Adjudicating Authority
The Hon’ble Allahabad High Court in the case of M/s Anand and Anand (Law Firm) v. Principal Commissioner, Central Goods
No bar on transfer of Inter-state ITC upon amalgamation of the Company
A writ petition was filed challenging the denial of inter-state transfer of unutilized Input Tax Credit (ITC) pursuant to an
The GST Act doesn’t allow seizure of cash under Section 67
A writ petition was filed challenging the legality of the two seizure orders, through which the GST authorities seized approximately
No Recovery on mismatch of GSTR-1 & 3B, as Self-Assessed Tax under Section 75(12) of the CGST Act
The Hon’ble Gauhati High Court (Kohima Bench) in M/s ITI Ltd. v. Union of India & Ors. [WP(C)/150/2024 dated March
Does claiming depreciation on a portion of the tax component bar under the GST law
The Hon’ble Kerala High Court, in the case of M/s South Indian Bank Ltd. v. Joint Director, Directorate General of
SC: Pre-Deposit Cannot Be Weaponised Against a Taxpayer Denied Fair Adjudication
The Hon’ble Supreme Court of India in M/s Simla Gomti Pan Products Pvt. Ltd. v. Commissioner of State Tax, U.P.
GST Registration Restoration Cannot Be Denied Once Dues Are Cleared
The Hon’ble Bombay High Court in the case of Kishore Nichani v. Union of India & Ors. [Writ Petition no
Section 75(12) Can Be Invoked Only for Admitted Self-Assessed Return Liabilities
The Hon’ble Andhra Pradesh High Court in the case of M/s. Sona Enterprises v. Assistant Commissioner of Central Tax &
