Appellate Authority had no power to condone delay after expiry of one month beyond prescribed period of limitation
The Hon’ble Rajasthan High Court in Consultancy Services (P.) Ltd. v. Deputy Commissioner [D.B. Civil Writ Petition No. 2957 of […]
GST Judgements
Neither AAR nor AAAR have jurisdiction to decide on the taxability under the Finance Act, 1994
The Telangana AAAR, in the case of Maddi Seetha Devi, In re [Order-in-Appeal No. AAAR/03 of 2025 dated February 20, 2025],
Legal heir not liable for deceased’s GST dues in absence of business continuity
The Hon’ble Jharkhand High Court in Rishi Shangari v. Union of India [W.P.(T) No. 523 of 2023 dated April 15,
Kerala High Court Declares GST Levy on Club/Association Supplies to Members Unconstitutional
In a landmark judgment, the Kerala High Court has declared unconstitutional the provisions of the Central Goods and Services Tax
ITC cannot be denied due to wrong address and GSTN on invoices
The Hon’ble Delhi High Court in the case of B Braun Medical India (P.) Ltd. v. Union of India [W.P.(C)
SCN cannot be issued without considering the reply to pre-consultation notice
The Hon’ble Bombay High Court in the case of FSM Education Pvt Ltd v. Union of India [Writ Petition (L)
Writ Petition cannot be filed directly after issuance of intimation of tax
The Hon’ble Karnataka High Court in the case of M/s. Sri Nanjudappa Constructions v. Union of India [Writ Petition No.
IGST refund cannot be denied despite availing duty drawback
The Hon’ble Madras High Court of Madurai Bench in the case of M/s Modern India Products v. The Assistant Commissioner
Failure to register under the GST law amounts deliberate tax evasion
The Hon’ble Madras High Court in the case of Annai Angammal Arakkattalai (Pre Mahal) v. Joint Commissioner of GST [Writ