Inter-State Transfer of ITC on Amalgamation Permissible as given under Section 18(3) read with Rule 41 of the CGST Rules, 2017
The Hon’ble Gujarat High Court in the case of Emerson Process Management (India) Pvt Ltd v. Union of India & […]
GST Judgements
Interest cannot be imposed in adjudication order, if not demanded/ quantified in Show Cause Notice
The Hon’ble Allahabad High Court in the case of M/s Sanjay Construction through Authorized Representative Shivendra Kumar v. State of
GST proceedings quashed as notices sent to old address, despite updated address in registration
The Hon’ble Gujarat High Court in the case of Sachde Roadlines v. Union of India [R/Special Civil Application No. 2515
Uploading Orders Under ‘Additional Notices and Orders’ Tab is Not Proper Service
The Hon’ble Calcutta High Court in the case of Ramkrishna Banerjee v. The Deputy Commissioner of State Tax, Srirampur Charge
Videography and presence of advocate in GST summons inquiry allowed on humanitarian grounds
The Hon’ble Bombay High Court in the case of Tuesonpower International (P.) Ltd. v. Union of India [Writ Petition (L)
Refund of Pre-deposit in VAT to be made in cash in GST Regime u/s 142(6)
The Hon’ble Madras High Court in Larsen and Toubro Ltd. v. Deputy Commissioner (ST)-II [W.P. Nos. 28371, 28375 and 28378
Cross-Charge Mechanism Valid for Distribution of Common ITC Prior to April 01, 2025
The Hon’ble Karnataka High Court in the case of M/s. Micro Labs Limited v. Joint Commissioner of Central GST &
Payment of GST Penalty “Under Protest” for release of goods – Mandatory Requirement of Speaking Order under Section 129(3)
The Hon’ble Punjab and Haryana High Court in the case of M/s Deutsche Cars Pvt. Ltd. v. State of Haryana
Summoning the Director repeatedly amounted to harassment
The Hon’ble Gauhati High Court in the case of Let’s See Tour and Travels Pvt. Ltd. & Anr. v. Union
First Appellate Authority under section 107 of the CGST Act has no power to remand matters to the Adjudicating Authority
The Hon’ble Allahabad High Court in the case of M/s Anand and Anand (Law Firm) v. Principal Commissioner, Central Goods
