by admin | Jun 13, 2025 | GST, Judgements
Union of India vs. Yasho Industries Ltd. (Special Leave Petition (Civil) Diary No. 17547/2025) 1. Brief Facts The Assessee, Yasho Industries Ltd., filed an appeal under Section 107 of the CGST Act, 2017 against an assessment order. As required under Section 107(6)(b),...
by admin | Dec 5, 2024 | GST, Judgements
Singh Construction Company vs. State of Jharkhand (2024: JHHC:33787-DB) W.P.(T) No. 5938 of 2023) 1. Brief Facts The petitioner claimed Input Tax Credit (ITC) for certain financial years. The Department denied ITC by invoking Section 16(4) of the CGST/JGST Act, citing...
by admin | Apr 2, 2024 | Departmental Instructions, GST, Judgements
Case: In the case of Vivek Narsaria Vs State of Jharkhand (Jharkhand High Court) (W P No. (T) 4491 of 2023) dated 15/01/2024 Fact The taxpayer is the proprietor of M/s. Manish Trading Company, Lalgutwa, Ranchi, carrying on the business of trading of Iron & Steels...
by admin | Mar 29, 2024 | GST, Judgements
Case: Delhi HC- Veetrag Traders vs. The Commissioner of SGST Delhi & Ors. [W.P.(C) 2416/2024] Fact: Taxpayer is a trading firm & is engaged in the business of selling of craft paper and possessed GST registration. Taxpayer had submitted an application seeking...
by admin | Mar 24, 2024 | GST, Input Tax Credits, Judgements
Case: Madras HC – Tvl. Hansraj and Company Vs. The Assistant Commissioner, (ST) [W.P. No. 4523 of 2024] Facts Input Tax Credit (ITC) claimed by the taxpayer was disallowed on the ground that the details submitted in the taxpayer’s return did not tally with that...
