Fresh demand for reversal of the same ITC is not valid merely because it was reversed beyond the prescribed time
The Hon’ble Gujarat High Court in Ajay Industries & Anr. v. Union of India & Ors. [SCA No. 2951 of […]
GST Judgements
Discount given by manufacturers to retailers, prima facie, cannot be considered as a consideration for services rendered by the retailer
The Hon’ble Delhi High Court in the case of Vardhaman Electronics v. Additional Commissioner, CGST Delhi West & Ors. [W.P.
Levy of Compensation Cess on Export Supply Requires GST Council Review
The Hon’ble Gujarat High Court in M/s. Sopariwala Export (P.) Ltd. v. Joint Commissioner, CGST and Central Excise [R/Special Civil
Carrying a valid E-Way Bill is mandatory for the movement of goods from one place to another
The Hon’ble Allahabad High Court in M/s. Lalitpur Power Generation Company Ltd. v. State of U.P. and Ors [Writ Tax
Rejection of a partial refund under the Budgetary Support Scheme without assigning any reasons is invalid in law
The Hon’ble Jammu & Kashmir and Ladakh High Court at Jammu in J & K Cement Corporation v. Union of
An order to block ECrL cannot be passed without granting pre-decisional hearing
The Hon’ble Karnataka High Court in Safan Fasteners v. Assistant Commissioner [W.P. No. 9359/2025 dated April 08, 2025] set aside
Issuance of Summaries alone without proper SCN, Statement of Determination of Tax, and Detailed Order is not sufficient
The Hon’ble Gauhati High Court in the case of Ranjit Dutta v. The State of Assam and Ors. [W.P.(C) No.
Personal hearing is mandatory before passing the order
The Hon’ble Allahabad High Court (Lucknow Bench) in the case of Prem Traders v. State of Uttar Pradesh [Writ Petition
Blocking of ITC under Rule 86A without recording ‘reasons to believe’ and objective evidence is legally unsustainable
The Hon’ble Patna High Court in Graphic Trades Pvt. Ltd. v. State of Bihar and Ors. [C.W.J.C. No. 4506 of
Writ petition is not maintainable unless the statutory remedy to appeal has been exhausted
The Hon’ble Chhattisgarh High Court in Mayasheel Retail India Ltd. v. State of Chhattisgarh [Writ Petition No. 84 of 2024
