Judgements and Orders, Supreme Court and High courts of India

The Honorable Karnataka High Court ("Karnataka HC") in the matter of M/S. Bundl Technologies Private Limited v. Union of India [WP 4467/2021 (T-RES) dated September 14, 2021], held that Swiggy’s payment made as goodwill gesture during investigation c

The Jharkhand High Court (Jharkhand HC) in the matter of M/S. Nkas Services Private Limited v. The State of Jharkhand and Ors. [WP (T) No. 2444 of 2021 dated October 06, 2021] quashed the Show Cause Notice ("SCN") in respect of wrongful availment of

The Hon’ble Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad ("the CESTAT") in the case of M/s Meera Pipes Pvt. Ltd. v. C.C.E. and S.T., Ahmedabad [Excise Appeal No.10276 of 2019 decided on October 11, 2021] has held that the department

The Hon'ble Telangana Authority for Advance Ruling ("the AAR Telangana") in the case of M/s. Continental Engineering Corporation [A.R. Com/18/2020 decided on October 8, 2021] has held that Goods and Services Tax ("GST") would be payable on the amount

The Customs, Excise and Service Tax Appellate Tribunal, Delhi ("the CESTAT") in the case of M/s Vivek Constructions v. Commissioner of Central Excise and Central Goods & Service Tax [Service Tax Appeal No.50791 of 2019 decided on October 5, 2021] hel

The coordinate bench of the Hon’ble Income Tax Appellate Tribunal, Mumbai ("the ITAT Mumbai") in the case of Deputy Commissioner of Income Tax v. Macleods Pharmaceuticals Ltd. [ITA Nos. 5168 & 5169/Mum/2018 decided on October 14, 2021] has recommende

The Hon'ble Bombay High Court in the case of Mantra Industries Ltd. v. National Faceless Assessment Centre [Writ Petition No.1625 of 2021 decided on October 11, 2021] has held that an assessment order passed by the Assessing Officer ("AO") should nec

In M/S. Kakkirala Ramesh [FORM GST ARA-01 A.R.Com/22/2018 (GSTIN No. 36ABXPK8604N1ZS) dated September 20, 2021], M/S. Kakkirala Ramesh ("the Appellant") has sought an advance ruling on whether the Godown Rent collected from the Cotton Corporation of

In Sunil Dutt v. Department of Customs, Commissionerate, Ludhiana [CRM-M-42144-2021 (O&M) dated October 13, 2021], the Honorable Punjab and Haryana High Court ("the Punjab HC") initiated Central Bureau of Investigation (CBI) enquiry to fix liability

In Shri Rajeev Ratanlal Tulshyan v. Income Tax Officer [I.T.A. No.5748/Mum/2017 & Cross Objection No. No.118/Mum/2018 AY 2014-2015 dated October 01, 2021], the Income Tax Appellate Tribunal ("ITAT"), Mumbai Bench ruled that Share Transfer without con