GST Case Law

GST AAR TAMILNADU: No Separate GST Registration Required in Tamil Nadu for FTWZ Operations – Sec. 22, CGST Act

No Separate GST Registration Required in Tamil Nadu for FTWZ Operations – Sec. 22, CGST Act West Pharmaceutical Packaging India…

8 months ago

GST AAR TAMIL NADU: GST on Renting Goods Carrier to GTAs (Goods Transport Agency)

GST on Renting Goods Carrier to GTAs Case Name M/s Dharmaraju Ragul Appeal Number 17/ARA/2025 Date of Judgement 09/05/2025 AUTHORITY…

8 months ago

GST AAR TAMIL NADU:  AAR Ruling on GST on “Pre-packaged & Labelled” Frozen Meat

GST AAR TAMIL NADU:  AAR Ruling on GST on "Pre-packaged & Labelled" Frozen Meat   AUTHORITY FOR ADVANCE RULING TAMIL…

8 months ago

THE SUPREME COURT: THE WHERE MINOR CLERICAL/ARITHMETICAL MISTEKES LED TO DENIAL OF ITC PARTICULARLY AFTER EXPIRY OF THE TIME LIMITES

SUPREME COURT: Minor Clerical Errors Cannot Deny ITC After Time Limit THE SUPREME COURT OF INDIA The Union of India…

8 months ago

Gurugram CJM Court : declares arrest by GST Officer as illegal as the prosecution failed to Adhere to proper procedural requirements before the arrest.

GST Arrest Declared Illegal by Gurugram CJM Court Over Procedural Lapses CHIEF JUDICIAL MAGISTRATE, GURUGRAM Central Goods & Service TaxVersusYogesh…

8 months ago

HIGH COURT OF DELHI: Delhi HC Denies Relief to Accountant in ₹16 Cr GST Fraud Case- dismissed a writ petition

Delhi HC Denies Relief to Accountant in ₹16 Cr GST Fraud Case- dismissed a writ petition THE HIGH COURT OF…

8 months ago

HIGH COURT OF KERALA: Provisional attachment order under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017, Cannot extend beyond one year

Provisional attachment order under Section 83 of the CGST Act, 2017, Cannot extend beyond one year THE HIGH COURT OF…

1 year ago

HIGH COURT OF KERALA: GST Authorities cannot be directed to decide issues in stages or on a preliminary basis

 GST Authorities Cannot be directed to decide issues in stages or on a Preliminary Basis          …

1 year ago

No GST on Penalties, Late Fees/Panel Interest, fine levied or collected by RBI: GST AAR MAHARASHTRA

Case Name:- Reserve Bank of India (GST AAR Maharashtra) Appeal Number: Advance Ruling No. GST-ARA-117 of 2022-23/2024-25/B-53 Date of Judgement/Order:…

2 years ago

The burden of proving the claimed Input Tax Credit lies with the purchasing dealer.

"Supreme Court of India: The Honorable Supreme Court has acknowledged that the burden of proving the claimed Input Tax Credit…

2 years ago