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HIGH COURT' JUDGEMENT UNDER GST LAWS
Various Honourable High Court Judgements under GST Laws
Document No. | Subject | |
---|---|---|
M/s Barkataki Print and Media Services v. Union Of India and Others (THE GAUHATI HIGH COURT) Dt. 19/09/2024 | View | Notification No. 56/2023-CT ultra vires section 168A for extending timeline for passing Order u/s 73(9) for FY 2018-19 and 2019-20 |
Shantanu Sanjay Hundekari vs. Union of India [Bombay High Court dated 28 March 2024] | View | Employees cannot be penalized for corporate tax liabilities unless they directly benefit from evasion |
M/S. D.Y. Beathel Enterprises vs The State Tax Officer (Data Cell), Madurai [Madras HC] [24-02-2021] | View | A genuine buyer should not be punished for a supplier's failure to deposit tax. Authorities must follow due process and first attempt to recover tax from the defaulting supplier. |
M/s. Arise India Ltd. v. Commissioner of Trade & Taxes, Delhi [Delhi HC] [26-10-2017] | View | Department should act only against defaulting suppliers, unless collusion is proved |
M/s LGW Industries Ltd. & Ors. v. Union of India & Ors. [Calcutta HC] [13-12-2021] | View | Court clarified that retrospective cancellation doesn’t automatically strip bona fide purchasers of ITC, provided they transacted with due diligence. The case demarcates innocent buyers from fraudulent suppliers under GST and protects legitimate business interests. |
M/s Rajvijay & Co. vs Deputy Commercial Tax Officer [Madras HC] [17-06-2024] | View | Mere upload of notice on portal isn't enough if taxpayer remains unaware |
M/s Himalaya Communication Pvt. Ltd. vs Union of India & Ors. [Himachal Pradesh HC] [05-06-205] | View | ITC cannot be denied merely due to supplier registration cancellation |