Judgements and Orders, Supreme Court and High courts of India

The above decision of the Apex Court in various cases clearly point out the importance of drafting of Repudiation Letter by insurance companies. A Repudiation Letter is an important document in a suit of insurance claim. The wordings of Repudiation L

'Hit and run motor accident' means an accident arising out of the use of a motor vehicle or motor vehicles the identity whereof cannot be ascertained in spite of reasonable efforts for the purpose. The Motor Vehicles Act, 1988 (for short, Act, 1988)

The Hon'ble Karnataka High Court in M/sShailaja Chandrashekar v. Additional Commissioner of Central Tax (Appeals), [Writ Petition No. 17778/ 2022 (T-RES) dated October 13, 2022] held that an Appeal under Section 107 of the Central Goods and Services

The AAR, Haryana in the matter of M/s Rites Ltd. [Advance Ruling No. HR/ARL/19/2022-23 dated October 18, 2022], Re has passed a ruling on the taxability of amount collected or received or forfeited as Notice Pay Recovery, Bond forfeiture of contractu

The Hon'ble Bombay High Court in the case of Archana Textile Corporation Vs. State of Maharashtra and Ors. In Writ Petition No. 11022 of 2022 held that, GST Notice which failed to mention allegations of fake invoices against the assessee is not valid

The Hon'ble Supreme Court of India in M/S Hero Motocorp ltd. v. Union of India & ors. [Civil Appeal No. 7405 of 2022] held that the assessee established its units in North Eastern and the Himalayan States based on the Office Memorandum of 2003 and it

The Hon'ble CESTAT, Delhi in M/s Bharat Heavy Electricals Ltd. v. Commissioner, Central Excise & CGST-Dehradun [Final Order No. 50958 / 2022] held that the Hotel accommodation service received by the appellant is an eligible input service under Rule

The Hon'ble Madras High Court in Asia (Chennai) Engineering v. Assistant Commissioner (ST) (FAC) [W.P. (MD).Nos.13851 and 13870 of 2022 dated August 22, 2022] held that the filing of a reply to the show-cause notice in form GST-DRC-06 is not mandator

The Hon’ble Supreme Court in M/s. New Noble Educational Society,v. The Chief Commissioner of Income Tax 1 [Civil appeal no. 3795 of 2014 dated October 19, 2022] has held that for tax exemption, the charitable institution, society or trust should ‘sol

In deciding cases pertaining to insider trading, the actual gain or loss is immaterial, but the motive for making a gain is essential.