Cross-Empowerment under Section 6 of the CGST Act is Automatic and Intelligence-Based Enforcement is valid regardless of Taxpayer Assignment
The Hon’ble High Court of Jammu and Kashmir and Ladakh in the case of in R.K. Ispat Ltd. v. Union […]
GST Judgements
Delhi High Court held that Non-Passing of GST Rate-Cut Benefits by Increasing Product Quantity Amounts to Deceptive Practice and Violates Section 171 of the CGST Act
The Hon’ble Delhi High Court in Sharma Trading Company v. Union of India & Ors., order [W.P.(C) 13194/2018 order dated
Surprise inspection, search, and seizure, including of electronic devices and residential CCTV footage permissible, if properly justified by “reason to believe”
The Hon’ble Delhi High Court in the case of Genesis Enterprises & Ors. v. Principal Commissioner, CGST Delhi East &
2-year limitation period under Section 54 of the CGST Act not applicable to cases of refund of tax paid by mistake
The Hon’ble Andhra Pradesh High Court in the case of Nspira Management Services Private Limited v. Assistant Deputy Commissioner of
Absence of Document Identification Number (DIN) in GST orders makes it invalid but not void
The Hon’ble Andhra Pradesh High Court in the case of Veera Mohana Krishna Engineering Works v. Assistant Commissioner & Ors.
Issuance of a single show cause notice or assessment order for multiple financial years under the GST Act is prohibited
The Hon’ble Madras High Court in the case of Smt. R. Ashaarajaa v. Senior Intelligence Officer [W.P. Nos. 29716, 29720,
Refund can’t be denied on limitation ground on double payment of GST
The Hon’ble Gujarat High Court in the case of Messrs Macro Polymers Private Ltd. Anr. v. Union of India Anr.
Revenue cannot consolidate multiple financial years in a single Show Cause Notice; such clubbing is without jurisdiction and constitutes a judicial overreach
The Hon’ble Bombay High Court in the case of Milroc Good Earth Developers v. Union of India & Ors. [Writ
Refund of pre-deposit made partly in cash and partly through ITC must be granted entirely in cash along with interest
The Hon’ble Karnataka High Court in the case of Flipkart India Private Limited v. Assistant Commissioner of Commercial Taxes &
VAT leviable on Transfer of property in materials used for works contract even if processed or partially consumed
The Hon’ble Supreme Court in the case of Ms. Aristo Printers Pvt. Ltd. v. Commissioner of Trade Tax, Lucknow, U.P.
