Demand Order cannot be passed without considering the reply and providing an opportunity of hearing
The Hon’ble Delhi High Court in Aviral Technology Solutions and Telecom Pvt. Ltd. v. Union of India [W.P. (C) No. […]
GST Judgements
Physical verification of business premises should be done in the presence of person
The Hon’ble Madhya Pradesh High Court in the case of Empire Steel Holdings v. Union of India [Writ Petition No.
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
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