No GST Levy on Assignment of Leasehold Rights of Industrial Plots as Supreme Court Dismisses Revenue’s SLPs
The Hon’ble Supreme Court in Union of India & Ors. v. Gujarat Chamber of Commerce and Industry & Ors. [SLP […]
GST Judgements
Mere Expiry of E-Way Bill Without Intent to Evade Tax Cannot Justify 200% Penalty
The Hon’ble Calcutta High Court in the case of Industrial Pumps & Motors Agencies & Anr. vs. The State of
Audit Closure Bars Reopening of Same Issues Under Section 73
The Hon’ble Gauhati High Court in the case of M/s. Surya Businees Private Limited vs State of Assam & Ors
Appellate Authority Cannot Pass “Copy-Paste” Orders Without Independent Application of Mind
The Hon’ble Rajasthan High Court in the case of M/s Ircon Pb Tollway Limited v. Union of India & Ors.
Big Relief ITC Cannot Be Denied to a Bona Fide Purchaser Merely Because the Supplier’s Registration Cancelled Retrospectively
The Hon’ble Supreme Court in Additional Commissioner Grade 2 & Anr. v. M/s Safecon Lifescience Private Limited [SLP (C) No.
ITC Cannot Be Denied Solely on the Ground that the Supplier was Subsequently Declared Non-Existent, Without Examining the Documentary Evidence Furnished by the Assessee
The Hon’ble Madras High Court in the case of Clear Secured Service Private Limited v. The Assistant Commissioner (ST) [Writ
No Further Pre-Deposit is Required Before the Appellate Tribunal Where the Amount Already Deposited Before the First Appellate Authority Exceeds the Specified Limit of Pre-Deposit Payable on the Reduced Demand
The Hon’ble Goods and Services Tax Appellate Tribunal, Cuttack in the case of Manoranjan Dash v. Commissioner, Odisha, Commissionerate of
GSTAT to Examine Whether Mandatory Pre-Deposit is Payable on Penalty Order Only Passed Prior to October 1, 2025
The Hon’ble GST Appellate Tribunal, Hyderabad Bench in the case of Hero Wiretex Limited v. Commissioner (Appeals), Hyderabad Zone &
Violation of Natural Justice: Adjudication on the Same-Day Without Hearing is an ‘Eyewash’
The Hon’ble Uttarakhand High Court in the case of Poddar Ispat Pvt. Ltd. v. Office of the Deputy Commissioner &
Mere Deposit in Electronic Cash Ledger Does Not Amount to Payment of GST Unless Appropriated to Government Account
The Hon’ble Andhra Pradesh High Court in the case of Sona Enterprises vs. The State of AP & Anr. [Writ
