Bombay High CourtTransportation Of Machinery From JNPT To Factory Doesn't Constitute Supply, GST Not Payable: Bombay High CourtCitation: 2024 LiveLaw (Bom) 318Case Title: Fabricship Pvt. Ltd. Versus UOIThe Bombay High Court has held that transportation of machinery from Jawaharlal Nehru Port Authority (JNPT) to the factory of the assessee does not constitute supply, and hence GST is...
Bombay High Court
Citation: 2024 LiveLaw (Bom) 318
Case Title: Fabricship Pvt. Ltd. Versus UOI
The Bombay High Court has held that transportation of machinery from Jawaharlal Nehru Port Authority (JNPT) to the factory of the assessee does not constitute supply, and hence GST is not payable.
GST Regime At Nascent Stage; Bombay High Court Quashes Order Rejecting IGST Refund
Citation: 2024 LiveLaw (Bom) 319
Case Title: Sanjeev Suresh Desai Versus UOI
The Bombay High Court has quashed the order rejecting Integrated Goods and Service Tax (IGST) on the grounds that the order was passed without any reason and without application of mind.
Karnataka High Court
Citation: 2024 LiveLaw (Kar) 296
Case Title: The Joint Commissioner Of Commercial Taxes (Appeals)-3 Versus Transways India Transport
The Karnataka High Court has held that undervaluation cannot be a ground for seizure of goods in transit by the inspecting authority.
GST Appeal Filed Online Is Within Time, Karnataka High Court Condones Delay In Physical Filing
Citation: 2024 LiveLaw (Kar) 299
Case Title: M/S Hitachi Energy India Limited Versus State Of Karnataka
The Karnataka High Court has condoned delay in the physical filing of the appeal as the appeal was filed via online mode within time.
Calcutta High Court
Case Title: M/s. Asian Hotels (East) Ltd. & Anr. Versus The Deputy Commissioner of State Tax & Ors.
The Calcutta High Court stayed the demand order confirming the payment reversal of the ITC due to the cancellation of the supplier's registration.
Allahabad High Court
Case Title: M/S Abdul Rahman & Sons Versus Union Of India
The Allahabad High Court has admitted the writ petition stating that the IGST Act lacks provision for appeals provided against an order passed by the state GST Officer.
Kerala High Court
Kerala High Court Quashes Order Demanding Late Fee For Delay In Filing GSTR-9C
Case Title: Raju Sreedharan Versus The Superintendent, Central Tax & Central Excise
The Kerala High Court has quashed the order demanding a late fee for delay in filing GSTR-9C.