Central Goods and Services Tax Act, 2017
8 Supreme Court judgments considering this law. Search within these.
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Kesari Nandan Mobile v. Office of Assistant Commissioner of
Issue arose whether the Central Goods and Services Tax Act, 2017 or any other law in force permits issuance of a second provisional attachment order u/s.83(1) of the Act after the initial provisional attachment order issued…
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M/S Armour Security (India) Ltd. v. Commissioner, Cgst, Delhi East Commissionerate & Anr.
The High Court dismissed the writ petition filed by the petitioner herein, and declined from interdicting the summons dated 16.01.2025 and 23.01.2025 respectively, issued to the petitioner u/s.70 of the Central Goods and Services…
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& Others v. Shelf Drilling Ron Tappmeyer Ltd. Etc.
The present matter raised important questions of law relating to interpretation and interplay between Section 144C and Section 153(3) of the Income Tax Act, 1961. The question for consideration was on the applicability of Section…
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M/s ASP Traders v. State of Uttar Pradesh & Ors.
Whether, upon payment of tax and penalty by the appellant within the time stipulated in the notice u/s.129(3), the proper officer is still mandatorily required to pass a final order u/s.129(3), or whether the deeming fiction…
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Radhika Agarwal v. Union of India and Others
Challenge to the constitutional validity and the right of the authorized officers to arrest under the Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).
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(Reliance Communications v. Commissioner of Service
Whether the mobile service providers who pay excise duties on various items for setting up their business more particularly for erection of mobile towers and peripherals like pre-fabricated buildings etc. can take the benefit of…
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Chief Commissioner of Central Goods and Service Tax & Ors. v. M/S Safari Retreats Private Ltd. & Ors.
Whether the definition of “plant and machinery” in the explanation appended to Section 17 of the Central Goods and Services Tax Act, 2017 applies to the expression “plant or machinery” used in clause (d) of sub-section (5) of…
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The State of Gujarat & Anr. v. Paresh Nathalal Chauhan
Matter pertains to expunction of the observation by the High Court in an interim order that statutory protection contemplated u/s. 157 of the GST Act, in the nature of a good faith clause, not available to the officers of the…