Interim relief against retrospective application GST penalty u/s 122(1A) of the CGST Act prior to January 1, 2021
The Hon’ble Delhi High Court in Parag Garg v. The Common Adjudicating Authority, Additional Commissioner of Central Tax, CGST Delhi […]
GST Judgements
GST Consultant’s Rs. 285 Crore Penalty Upheld: HC on Fake ITC Firms Case u/s 122(1A)
The Hon’ble Delhi High Court in the case of Bhupender Kumar v. Additional Commissioner, CGST Delhi North & Ors. [W.P.(C)
Extension of limitation Period requires strict compliance with force majeure conditions with GST Council recommendation
The Hon’ble Madras High Court in Tata Play Limited v. Union of India and Others [W.P. Nos. 17184 of 2023
Stem cell banking services qualify as healthcare services and are exempt from service tax
The Hon’ble Supreme Court in the case of M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and
Refund order cannot be stayed without any finding of erroneous or prejudicial to Revenue
The Hon’ble Supreme Court in UOI & Ors. v. HCC VCCL Joint Venture [SLP (C) Diary No. 24660/2025 dated July
Writ not maintainable when alternate remedy exists, but should not be stringent
The Hon’ble Madras High Court in Eximio Services and Solutions Pvt. Ltd. v. The Superintendent of GST & Central Excise
GST orders uploaded on portal are deemed digitally authenticated and does not need physical signature
The Hon’ble Gujarat High Court in Radhe Enterprise v. Assistant Commissioner of State Tax [R/Special Civil Application No. 2699/2025, dated
Reconstitution of GSTAT Selection Committee can Undertake de novo Process in Absence of Statutory Bar
The Hon’ble Orissa High Court in the case of Pranaya Kishore Harichandan v. Union of India and Others [W.P.(C) No.
Service of notice through registered email is valid service
The Hon’ble Allahabad High Court in D.R. Hotels Pvt. Ltd. v. Deputy Commissioner, Sector 20, State GST, Lucknow [WRIT TAX
No penalty can be levied on a zero-rated supply where no tax is payable, merely due to expiry of e-way bill
The Hon’ble Gujarat High Court in the case of Marcowagon Retail (P.) Ltd. v. Union of India [R/Special Civil Application
