Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Bombay High Court in the case of Siemens India Ltd. v. Union of India [Writ Petition No. 986 of 2019 dated February 09, 2024], relying upon sub-section (7) of Section 140 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") ad

The Hon'ble Madras High Court in the case of Rainbow Stones (P.) Ltd. v. Assistant Commissioner (ST) [W.P. No. 4510 of 2024 dated February 26, 2024] allowed the writ petition, thereby setting aside the Assessment Order on the ground that the order is

The Hon'ble Gauhati High Court in the case of Rajesh Mittal vs Union of India [WP(C) No. 371 of 2024 dated January 25, 2024] relying upon the provision of sub-clause (b) of sub-section (2) of Section 6 of the Central Goods and Services Tax Act, 2017

The Hon’ble Karnataka High Court in the case of SreeKrishna Hot Dip Galvanizers v. State of Karnataka [Writ Petition No. 25648 of 2023 dated January 16, 2024], held that the time spent in preferring appeal before the wrong authority should be exclude

The Gujarat AAR in the matter of Kohler India Corporation (P.) Ltd., In re [Advance Ruling No. GUJ/GAAR/R/2024/03 dated January 05, 2024], held that where the Applicant under the Factories Act, 1948 ("the Factories Act") entered into a contract with

The Hon'ble Telangana High Court in the case of Rays Power Infra Pvt. Ltd. v. Superintendent of Central Tax [Writ Petition 298 of 2024 dated February 28, 2024], held that if the taxpayer clears all the tax liability along with interest at any day, pr

The Hon'ble Andhra Pradesh High Court in the case of Manjunatha Oil Mill v. Assistant Commissioner (ST) [W.P. No. 2153 of 2024 dated February 2, 2024] set aside the Impugned Rejection Order in case where the appeal filed was rejected on the ground th

The Hon'ble Allahabad High Court in the case of Yash Building Material v. State of Uttar Pradesh [Writ Tax No. 1435 of 2022 dated January 31, 2024], held that a demand order passed without issuance of a Show Cause Notice ("SCN") are without legal bas

The Hon'ble Allahabad High Court in the case of M/s. Yadav Steels v. Additional Commissioner and Anr. [Writ Tax No. 975 of 2023 dated February 15, 2024] dismissed the writ petition, thereby holding that, Section 5 of the Limitation Act, 1963 ("the Li

The Hon'ble Madras High Court in the case of Sri ShamungaHardwares Electricals v. State Tax Officer [Writ Petition No. 3804 of 2024 dated February 20, 2024] allowed the writ petition, thereby holding that, Credit should not be denied when ITC claim i