8 IMPORTANT GST CASE LAWS 21.02.2025
Section | Case Law Title | Brief Summary | Citation |
9 | Heritage Foods Ltd. v. Additional Commissioner and Others | Flavoured milk is classified under Tariff Heading No. 0402 9990 and attracts 5% GST | Click Here |
16 | Tvl. Arumugasamy Alloy Metal Suppliers v. Deputy State Tax Officer-2 | Assessment order reversing input tax credit can be set aside with conditions. | Click Here |
54 | BLA Infrastructure (P.) Ltd. v. State of Jharkhand | Refund of pre-deposit is a right vested on an assessee after an appeal is allowed. Refund of pre-deposit is allowed even after 2 years from date of order of allowing appeal. | Click Here |
74 | Lakshmi Mobile Accessories v. Joint Commissioner (Intelligence & Enforcement) | Separate orders must be passed for each assessment period after affording a reasonable opportunity of hearing. | Click Here |
83 | Goisu Realty (P.) Ltd. v. State of Maharashtra & Ors. | Provisional attachment of bank accounts is not justified without sufficient material. | Click Here |
129 | HDB Financial Services Ltd. v. State of U.P. | A writ petition cannot be entertained if the assessee has not acted diligently. | Click Here |
140 | JMD Alloys Ltd. v. Union of India | No facility is provided in section 140 for claiming credit of excise duty paid on capital goods in transit. Input Tax Credit Disallowed for Capital Goods in Transit Under Transitional Provisions | Click Here |
169 | M.Vimalraj v. Union of India | An assessment order issued without proper service of notice is invalid. | Click Here |
Related Post
17 IMPORTANT GST CASE LAW 20.02.2025
14 IMPORTANT GST CASE LAW 18.02.2025
10 IMPORTANT GST CASE LAWS 17.02.2025
8 IMPORTANT GST CASE LAWS 15.02.2025
11 Important GST Case Laws 14.02.2025
17 IMPORTANT GST CASE LAWS 13.02.2025
12 IMPORTANT GST CASE LAWS 12.02.2025
11 IMPORTANT GST CASE LAWS 11.02.2025
9 IMPORTANT GST CASE LAWS 10.02.2025
11 IMPORTANT GST CASE LAWS 06.02.2025
6 Important GST Case Law 05.02.2025