Case Laws

S. P. Forms Vs Deputy State Tax Officer
High Court - Madras
Writ Petition

If there is no response to a notice uploaded on the portal, the officer should explore other legitimate methods of service as per Section 169(1) of the GST Act

April 21, 2025

Axiom Gen Nxt India Private Limited Vs Commercial State Tax Officer
High Court - Madras
Writ Petition

GST notice service through the portal is sufficient but not effective

April 21, 2025

Arena Superstructures Private Limited Vs Union of India
High Court - Allahabad
Writ Petition

GST claims barred after resolution plan approval by the NCLT

April 20, 2025

Saluja Motors Pvt. Ltd. Vs State of H.P and others
High Court - Himachal Pradesh
Writ Petition

GST demand upheld despite procedural lapse in show cause notice

April 20, 2025

Sitaram Kumhar ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it ineligible to be classified under HSN 1202

April 16, 2025

Exide Industries Limited Vs Assistant Commissioner (Delhi High Court)
High Court - Delhi
Writ Petition

Limitation period outlined in Section 75(3) doesn't apply in case of repeated adjournments

April 16, 2025

Ajay Industries & Anr. Vs Union of India & Ors
High Court - Gujarat
Special Civil Application

ITC Demand quashed Over Procedural Lapses and Unacknowledged Reversal

April 15, 2025

Oruma Plastics Pvt Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

"Rooter Trainer Cup" used exclusively for agricultural propagation, is classified under HSN 3926 90 99 with the applicable GST rate of 18%

April 15, 2025

Raman Metal Works Vs Additional Commissioner
High Court - Allahabad
Writ Petition

E-way bill is invalid if the supplier's registration is canceled

April 15, 2025

Geton Yoga Private Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

GST Exemption for Yoga Courses: Intermediary Platform Not Covered

April 15, 2025

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