Case Laws

Central Coalfields Limited Vs Union of India
High Court - Jharkhand
Writ Petition

Clean Energy Cess is leviable even after introduction of GST

September 11, 2023

DRB Infratstructure Pvt Ltd Vs State of West Bengal
High Court - Calcutta
Writ Petition

Penalty order u/s 129(3) should consider the objections of petitioner. Matter remanded.

September 11, 2023

Diya Agencies Vs State Tax Officer
High Court - Kerala
Writ Petition

ITC should not be revoked unless action is taken against the selling dealer for not depositing the tax collected from the petitioner

September 11, 2023

Amba Shakti Udyog Ltd. Vs State of Madhya Pradesh
High Court - Madhya Pradesh
Writ Petition

Delay caused by the pendency of the writ petition should not prevent the petitioner from pursuing the appeal

September 11, 2023

Rahul Kumar Jain and Co. Vs Union of India
High Court - Delhi
Writ Petition

SCN proposing cancellation of registration without reasons cannot be sustained

September 11, 2023

Hlllifecare Ltd. Vs Assistant Commissioner of Central GST & Central Excise
High Court - Kerala
Writ Petition

Petitioner to file GST Form DRC-03, an intimation for Voluntary Payment, to get the refund amount.

September 10, 2023

Kottukappillil Geogy George Vs State Tax Officer
High Court - Kerala
Writ Petition

Assessment order cannot be struck down for not being signed digitally on the portal as digitally signed copies are available on the website

September 10, 2023

Nirakar Ramchandra Pradhan Vs Union of India
High Court - Bombay
Writ Petition

Order cancelling registration should clearly spell out the reasons for the same

September 10, 2023

PPS Builders Private Limited ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Applicable GST rate on contracts executed before and after Notf 03/2022-Central Tax (Rate) depends on when the advances were received and invoices were raised

September 10, 2023

East Coast Constructions and Industries Limited Vs Assistant Commissioner
High Court - Madras
Writ Petition

Order is liable to be set aside due to technical issues in GST Portal

September 10, 2023

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