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Judgement on Order passed u/s 83 of GST Act
Petitioner: Amazonite steel Pvt Ltd, Corandum Impex Pvt Ltd, Cuprite Marketing Pvt Ltd Respondents: Union of India Authority: Calcutta...
Nov 1, 2021
Option to file Form GST TRAN 1 available after due date if late filing due to glitches on GST portal
Petitioner: Gayatri Agro Agencies Respondents: GST Departments Authority: Bombay High Court Date: 7th September 2021 Case: The petitioner...
Oct 9, 2021
Parallel proceedings by Central & State Tax Authorities cannot be initiated at the same time
Petitioner: Smt Sonam Berlia (Prop: M/s Arshee Venture) Respondents: State of Odisha and others Authority: Orissa High Court Date: 23rd...
Oct 9, 2021
Issuance of Show Cause Notice is mandatory before recovering Interest on GST
Petitioner: Godavari Commodities Ltd Respondents: Union of India, Deputy Commissioner & Superintendent, CGST Authority: Ranchi High Court...
Oct 3, 2021
Petitioner can operate the attached Bank Account as long as the revenue interest is secured
Petitioner: Bytedance (India) Technology Pvt Ltd Respondents: Union of India & Others Authority: Bombay High Court Date: 6th April 2021...
Oct 3, 2021
Contribution made to RWA above Rs. 7500 shall be taxable instead of curtailing the entire exemption
Petitioner: Resident Welfare Associations (RWA) and an individual residing in an apartment Respondents: Pr. Chief Commissioner of GST &...
Oct 3, 2021
Show Cause Notice mandatory to quantify Interest on GST and attachment of Bank Account
Petitioner: M/s LC Infra Projects Pvt Ltd Respondents: Union of India, Department of Finance, Karnataka & Superintendent of CGST,...
Oct 3, 2021
ITC cannot be reversed from buyer for non-payment of tax by seller
Petitioner: D.Y.Beathel Enterprises Respondents: The State Tax Officer, Investigation Wing, Tirunelveli Authority: Madras High Court...
Oct 3, 2021
ITC in Electronic Credit ledger blocked cannot continue beyond one year
Petitioner: M/s Vimal Petrothin Pvt Ltd Respondents: Commissioner, CGST & Others Authority: Uttarakhand High Court Date: 24th June 2021...
Oct 3, 2021
Cash can be seized in GST search since it is included in the definition of "Things"
Petitioner: Smt Kanishka Matta, w/o Shri Sanjay Matta (Prop: M/s S.S.Enterprises) Respondents: Asst Director, DGGSTI, Indore and Sr....
Oct 3, 2021
Misclassification of goods cannot be a ground for detention of consignment u/s 129 of GST Act
Petitioner: Asahraf Ali K.H. Respondents: Assistant Tax Officer, Assistant Commissioner & Joint Commissioner, Kerala GST Department...
Oct 3, 2021
Judgement allowing rectification of Form GSTR 1 beyond the due date
Petitioner: Pentacle Plant Machineries Pvt Ltd Respondents: GST Council, Asst Commissioner Tamil Nadu State Tax, Superintendent of CGST,...
Oct 3, 2021
Judgement on non-reversal of ITC u/s 17(5) for loss of Inputs arising during manufacturing process
Petitioner: M/s ARS Steels & Alloy International Pvt Ltd. Respondents: State Tax Officer, Tamil Nadu Authority: Madras High Court Date:...
Oct 3, 2021
Parallel proceedings by Central & State Tax Authorities cannot be initiated at the same time
Petitioner: Raj Metal Industries Respondents: Union of India & State GST Authority: Calcutta High Court Date: 24th March 2021 Case: The...
Oct 3, 2021
Supreme Court Judgement on Input Services Under Inverted Duty Structure
Petitioner: Union of India & Others Respondents: VKC Footsteps India Pvt Ltd. Authority: Supreme Court Date: 13th September 2021 Case:...
Sep 19, 2021
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