Investigation findings are not binding on adjudicating authority, and to be decided through proper adjudication
The Hon’ble High Court of Madhya Pradesh in the case of M/s Study Metro Edu Consultant Pvt. Ltd. through its […]
GST Judgements
जीएसटी में प्रोविजनल अटैचमेंट एक वर्ष के बाद समाप्त हो जाती है और समान आधार पर पुनः जारी करना अल्ट्रा वायर्स है
माननीय सर्वोच्च न्यायालय ने केसरी नंदन मोबाइल बनाम ऑफिस ऑफ असिस्टेंट कमिश्नर ऑफ स्टेट टैक्स (2), एन्फोर्समेंट डिवीजन – 5
Provisional attachment in GST ceases after one year and re-issuance is ultra vires on same grounds
The Hon’ble Supreme Court in the case of Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2),
Pre-Deposit is must, to file appeal and cannot be frustrated for Assessee’s financial hardship
The Hon’ble Supreme Court in Altafhusen Mayuddin Khatri v. Union of India & Anr. [SLP (Civil) Diary No. 12185 of
Mandatory pre-deposit — Appeal dismissed for non-compliance
The Hon’ble Supreme Court in M/s. Triveni Engineers v. Assessing Authority, CT and GST Circle, Barbil & Ors. [Special Leave
Quashed SCN and Orders disallowing ITC under section 16(4) & 16(2)(c), on the basis of insertion Section 16(5) of the CGST Act
The Hon’ble Madras High Court in R.K. Enterprises v. Union of India & Ors. [W.P. Nos. 3457, 3465 & 34753
Delay of 288 days in filing of GST appeal condoned on account of ill health and non-receipt of notice
The Hon’ble Madras High Court in the case of T. Porkodi v. The Deputy Commissioner (CT) & Anr. [Writ Petition
Multiple SCNs by different authorities on same issue and for same period create chaos and harassment
The Hon’ble Bombay High Court in HM Leisure vs Assistant Commissioner of CGST of CGST, Div. – 1 & 2
Supreme Court’s Judgment on Section 6(2)(b) of the CGST Act w.r.t ‘Parallel Proceedings’, ‘Same Subject Matter’ and ‘Summons’
The Supreme Court of India, in a landmark judgment delivered on August 14, 2025, in the case of M/s Armour
Refund is warranted when perishable goods perished due to departmental obstruction, and compensation of Rs. 50 Lakhs to be paid by erring officer
The Hon’ble Punjab and Haryana High Court in M/s Prenda Creations Private v. Union of India and Ors [CWP No.
