Time gap of 3 months mandated between SCN issuance and Order under Section 73 CGST Act
The Hon’ble Bombay High Court (Nagpur Bench) in the case of A. M. Marketplaces Pvt. Ltd. v. The Union of […]
GST Judgements
GST authorities mandatorily follow Circular No. 183, procedure for mismatch of ITC in GSTR-3B vs 2A
The Hon’ble Karnataka High Court in the case of M/s. Abhimaani Structures and Engineering Private Limited v. The Superintendent of
GST liability on medicines/consumables supplied to in‑patients as part of exempt health services
The Hon’ble Delhi High Court in the case of M/s. Escorts Heart Institute and Research Centre Limited v. Additional Commissioner,
GST Officers must explore alternate service modes u/s 169, beyond portal upload or portal reminders if no response to SCN is made after portal upload
The Hon’ble Madras High Court (Madurai Bench) in the case of Tvl. Enfive Systems Private Limited, v. The Commissioner of
GST registration amendment/cancellation proceedings must recognize legal consequence of CIRP and treat new management as distinct entity
The Hon’ble High Court of Andhra Pradesh in the case of R K I Builders Private Limited v. The Superintendent
GST assessment against deceased registrant invalid, rather Fresh assessment required involving legal representative
The Hon’ble Andhra Pradesh High Court in the case of Baratam Satish v. The Joint Commissioner of Central Tax &
Refund claims permissible for interest paid under protest, on disputed GST for leasehold rights assignment
The Hon’ble Gujarat High Court in the case of Meghaariika Enterprises Private Limited & Anr. v. State of Gujarat &
GST adjudication order, wholly unsustainable where demand grossly exceeds SCN proposal
The Hon’ble Allahabad High Court at Judicature in the case of Mi Industries India Private Limited v. Union of India
Forensic audit warranted for GST proceedings where massive discrepancy exists between GST turnover and inflated ITR turnover declared for tender qualification
The Hon’ble Madras High Court in the case of M/s. K.N. Raj Constructions v. The State Tax Officer, Inspection Cell
Electronic filing of GST appeal valid despite non-submission of hard copy of impugned order
The Hon’ble Jammu & Kashmir and Ladakh at Srinagar High Court in the case of TC Tours Limited v. Union
