Case Laws

Tirumala Balaji Marbles And Granites Vs Assistant Commissioner(ST)
High Court - Andhra Pradesh
Writ Petition

No rule restricting individuals from outside a state from registering in the state

February 14, 2025

Ashok Sharma Vs State of West Bengal
High Court - Calcutta
Writ Appeal

No penalty u/s 129 when goods match the description in the invoices

February 10, 2025

Addichem Speciallity LLP Vs Special Commissioner I (Delhi High Court)
High Court - Delhi
Writ Petition

Provisions of the Limitation Act do not apply to appeals filed under the CGST Act once the statutory time limit has passed

February 6, 2025

Kamala Stores & Anr. Vs State of West Bengal & Ors
High Court - Calcutta
Writ Petition

Delay in filing appeal beyond the period stipulated u/s 107(4) condoned citing S.K. Chakraborty precedent

February 5, 2025

Cotton Corporation of India Vs Assistant Commissioner (ST)
High Court - Andhra Pradesh
Writ Petition

SCN issued beyond the time limit stipulated under section 73(2) is invalid

February 4, 2025

Brand Protection Services Private Limited Vs State of Bihar
High Court - Patna
Writ Petition

Limitation period for filing appeal u/s 107 must be counted in calendar months (3 months and 1 month) rather than days (90 days and 30 days)

February 3, 2025

Goisu Realty Pvt. Ltd. Vs State of Maharashtra & Ors.
High Court - Bombay
Writ Petition

Provisional attachment u/s 83: Requisite opinion formation by the Commissioner must be based on tangible evidence

January 30, 2025

Sriba Nirman Company Vs Commissioner (Appeals)
High Court - Andhra Pradesh
Writ Petition

Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts

January 28, 2025

Thyssenkrupp Industrial Solutions (India) Private Limited ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Turnkey EPC contract is an indivisible contract where services and goods are intrinsically linked

January 28, 2025

Nassar Vs State of Kerala
High Court - Kerala
Bail Application

Fake ITC Case: Bail granted with strict conditions

January 27, 2025

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