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HC - Bombay HC Allows Rectification of Bona Fide Invoice Filing Errors in GSTR-1 Where No Revenue Loss Occurred.
NRB Bearings Ltd. VS Commissioner of State Tax
(2024) TaxCorp(IDT) 8788 (HC-BOMBAY)
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HC - Delhi HC Rules Non-Compliance with Timeline for GST Registration Cancellation Order as 'Directory', Not 'Mandatory'.
Fayiz Nangaparambil vs. UOI & Anr.
(2024) TaxCorp(IDT) 8787 (HC-DELHI)
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AAR - GST on Ancillary Charges: Tamil Nadu AAR Rules Against DISCOMs.
In the matter of Tamil Nadu Generation and Distribution Corporation Ltd
(2024) TaxCorp(IDT) 8786 (AAR)
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HC - Gujarat HC Grants Bail to Accused in GST Invoice Fraud Case, Emphasizes Right to Bail Pending Trial.
Jatinbhai Prafulbhai Kakkad vs. State of Gujarat & Anr.
(2024) TaxCorp(IDT) 8785 (HC-GUJARAT)
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HC - Madhya Pradesh HC Dismisses Writ Challenging GST and Excise Demand SCNs on Cigarette Manufacturing, Cites Availability of Alternate Remedy.
Elora Tobacco Co. Ltd. Vs. UOI
(2024) TaxCorp(IDT) 8784 (HC-MP)
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HC - Delhi HC Modifies GST Registration Cancellation Order to Date of Assessee's Demise, Emphasizes Need for Objective Criteria.
Krishan Mohan vs. Commissioner of GST and Anr.
(2024) TaxCorp(IDT) 8783 (HC-DELHI)
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HC - Madras HC Quashes GST Assessment Order for Disregarding Assessee's Reply, Directs Fresh Adjudication with Reasonable Opportunity.
Bhagyam Exports vs. Assistant Commissioner
(2024) TaxCorp(IDT) 8782 (HC-MADRAS)
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Tamil Nadu AAR: No ITC on Cement, Steel, and Architect Services Used for Constructing Godown Meant for Commercial Renting.
In the matter of Suswani Foundations Pvt Ltd.
(2024) TaxCorp(IDT) 8781 (AAR)
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HC - Andhra Pradesh High Court Restrains Coercive Steps Against Puneeth Kothapa in GST Evasion Case.
Puneet Kothapa vs. The State of Andhra Pradesh
(2024) TaxCorp(IDT) 8780 (HC-AP)
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Gauhati High Court: Appointed Date Excluded in Computing Limitation Period for Recording Invoices to Claim Transitional GST Credit.
Surendra Steels Pvt Ltd vs UOI & ors
(2024) TaxCorp(IDT) 8779 (HC-GAUHATI)
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Calcutta High Court: Constitutional Courts Must Decide Vires of Statutory Provisions and Circulars, Remands Matter to Single Judge.
North East Water Tank Manufacturing Pvt Ltd & Ors vs. Union of India & ors.
(2024) TaxCorp(IDT) 8778 (HC-CALCUTTA)
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Delhi High Court: Online Appeal Filing Date to be Considered for Condoning Delay, Sets Aside Appellate Order.
White Mountain Trading Pvt. Ltd vs Additional Commissioner
(2024) TaxCorp(IDT) 8777 (HC-DELHI)
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AAAR - Tamil Nadu AAAR Dismisses Appeal Filed with 920 Days Delay, Clarifies Limits of Appellate Authority's Powers.
In the matter of Arun Cooling Home
(2024) TaxCorp(IDT) 8774 (AAR)
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AAR - West Bengal AAAR Members Differ on Classification of Jac Olivol Oil: Medicament or Skincare Product?
In the matter of Indranil Chatterjee
(2024) TaxCorp(IDT) 8773 (AAR)
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AAR - Tamil Nadu AAAR Admits Appeal on Two-Wheeler Seat Covers Classification, Condones 21 Days Delay.
In the matter of Lions Seat Cushions Pvt Ltd.
(2024) TaxCorp(IDT) 8772 (AAR)
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HC - Calcutta HC Declines to Interfere with Prohibitory Order, Advises Assessee to Seek Provisional Release under GST Act.
Kanak Timber House & Anr. vs. Assistant Commissioner of Sales Tax & Ors.
(2024) TaxCorp(IDT) 8768 (HC-CALCUTTA)
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HC - Allahabad HC Laments Revenue's Inconsistent Approach in Arbitrary Withholding of Samsung India's Refund Claim.
Samsung India Electronics Pvt Ltd vs. State of U.P. and Ors.
(2024) TaxCorp(IDT) 8767 (HC-ALLAHABAD)
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AAAR - Oil Dispensing Ration Shops Exempt from GST Liabilities: AAAR Overturns AAR Decision.
In the matter of Chanchal Saha
(2024) TaxCorp(IDT) 8766 (AAR)
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HC - Madras HC Restores GST Registration Subject to Filing of Returns and Payment of Dues.
Amirthalingam Thilagavathy Vs. The Superintendent
(2024) TaxCorp(IDT) 8760 (HC-MADRAS)
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HC - Calcutta HC Directs Authorities to Facilitate Filing of TRAN-1 and TRAN-2 Forms for Rectification of Mistakes.
Calcutta Radio Service Pvt Ltd vs. Union of India & ors.
(2024) TaxCorp(IDT) 8758 (HC-CALCUTTA)
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