Goods and Services Tax judiciary-2

Patna HC Restores GST Appeal: Conditions Apply as per Notification No. 53 of 2023-Central Tax

Micro Zone Vs Union of India (Patna High Court)

Micro Zone Vs Union of India (Patna High Court) Introduction: In a recent judgment/order, the Patna High Court addressed a writ petition challenging the dismissal of an appeal under the Bihar Goods and Services Taxes Act, 2017 (BGST Act). The dismissal was based on the ground of delay, as specified in Section 107 of the BGST […]...

Writ against notice not entertained as authority who issued notice should be approached

Tikona Infinet Private Limited Vs State of Andhra Pradesh (Andhra Pradesh High Court)

Andra Pradesh High Court dismissed the writ petition preferred against show cause notice in Form GST DRC-01 as the petitioner is required to approach the authority which has issued the notice and file the necessary objections with evidence....

HC Directs GST Department to Grant Registration for Lessor & Lessee Operating in Same Premises

Bio Med Ingredients Pvt. Ltd. Vs Assistant Commissioner (ST) (Madras High Court)

GST Registration denial for Lessor and lessee running business in same premises: HC directs GST Dept to Grant GST Registration & directs petitioner-Company to demarcate the property ...

Supreme Court Dismisses Bharat International’s Entry Tax Appeal

Bharat International Vs Assistant Commissioner of Commercial Tax & Ors. (Supreme Court of India)

The Supreme Court dismisses Bharat International's appeal on entry tax, citing the precedent in Jindal Steel. Learn about the ruling and its implications on trade and commerce...

Madras HC: GST Registration Cancellation – Language & Notification Guidelines

Abdul Samad Mohamed Inayathullah Vs Superintendent of CGST and C. Exicse (Madras High Court)

Madras High Court addresses GST registration cancellation, emphasizing language accessibility in notices and suggesting SMS and regional language notifications. Details of the judgment included....

Assessing Authority bound to provide Personal Hearing Before Adverse Assessment Order

Brijesh Kumar Singh Vs State Of U.P. (Allahabad High Court)

Brijesh Kumar Singh Vs State Of U.P. (Allahabad High Court) Introduction: The Allahabad High Court, in the case of Brijesh Kumar Singh vs State of U.P., addressed the petitioner’s challenge to an adverse assessment order passed by the Deputy Commissioner, State Tax, Sector-1, Raebareli for the tax period 2018-19. The primary content...

Gauhati HC to decide on validity of CGST Section 73 SCN when order u/s 65(6) already been passed

Surya Businees Private Limited Vs State of Assam (Gauhati High Court)

Gauhati HC to rule on the validity of CGST Section 73 SCN when an order under 65(6) is already issued. Stay informed about this crucial tax jurisdiction case."...

GST on hostel accommodation services & supply of in-house food to inmates 

In re M/s. 2 Win Residency Ladies Hostel (AAR Tamilnadu)

Explore the detailed analysis of AAR Tamilnadu's ruling on GST for hostel accommodation services and in-house food supply. Learn about eligibility, tax rates, and composite supply implications....

Clean Energy Cess leviable even after introduction of GST

Central Coalfields Limited Vs Union of India (Jharkhand High Court)

Jharkhand High Court held that Clean Energy Cess is leviable even after introduction of GST. Accordingly, demand of Clean Energy Cess upheld....

Notice set aside as reasonable opportunity of reply not granted

Raymond Limited Vs Union of India (Madhya Pradesh High Court)

Madhya Pradesh High Court held that time gap of 8 days between show cause notice and impugned order reveals that reasonable opportunity of reply to show cause notice not granted. Accordingly, the show cause notice and order thereof set aside....

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