Summary DRC-01 SCN and DRC-07 order without facts/ reasons held to be violative Section 75(6) of CGST Act
The Hon’ble Calcutta High Court in the case of M/s. Duttcon Consultant and Engineers Private Limited v. Assistant Commissioner of […]
GST Judgements
No Mandatory ITC Reversal on Post-Sale Discounts by the Buyer, if GST liability paid by raising Debit Note
The Hon’ble Gujarat High Court in the case of Shree Ambica Auto Sales and Service & Anr. v. Union of
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 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
