Supreme Court Upholds Delhi HC Ruling: Negative Balance in ECL Cannot Be Blocked Under Rule 86A of the CGST Rules
The Hon’ble Supreme Court in the case of Deputy Director, Directorate General Of GST Intelligence, DZU & Ors v. Kings […]
GST Judgements
Observations of AAAR on ITC expunged since the question pertaining to ITC was not originally dealt with by the AAR
The Hon’ble Rajasthan High Court in Tej Jain v. Chief Commissioner of CGST & Anr. [Civil Writ Petition No. 12624/2022,
HC quashes Order charging interest and penalty as payment made under protest by the Taxpayer cannot be construed as admission of liability
The Hon’ble Himachal Pradesh High Court in the case of Shyama Power India Ltd. v. State of Himachal Pradesh &
SCN issued under Section 74 arising out of earlier SCN issued under Section 73 quashed as allegations of fraud, wilful misstatement or suppression of facts not invoked
The Hon’ble Allahabad High Court in the case of Bharat Mint & Allied Chemicals v. State of U.P. & Anr.
GST can’t be demanded if a flat price is advertised and sold as inclusive of GST
The Hon’ble Madras High Court in the case of D. Hamsa Sundaramoorthy & Ors. v. The Managing Director, Tamil Nadu
Writ Petition Not Maintainable in Fake Invoicing and Circular Trading Cases
The Hon’ble Gujarat High Court in the case of M/s Shree Devidayal Metals v. State of Gujarat & Ors. [R/SCA
Mere uploading of notices on GST portal not a valid mode of service
The Hon’ble Patna High Court in the case of Binod Traders v. Union of India [Civil Writ Jurisdiction Case No.
No relief in high value fraudulent transactions considering serious nature of allegations
The Hon’ble Delhi High Court in the case of Ramesh Kumar Wadhera v. Deputy Director General of GST Intelligence &
Mandatory pre-deposit is must for filing appeal in spite of financial catastrophe and huge financial crunch and liabilities
The Hon’ble Calcutta High Court in the case of I-Karb E-Sol (P.) Ltd. v. Joint Commissioner of State Tax, Behala
Marginal Delay in Filing of Appeal condoned by HC where delay occurred due to late communication of Order
The Hon’ble Bombay High Court in the case of M/s. Reliance Securities Ltd. v. Commissioner (Appeals)-II of CGST & Central
