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Judgements and Orders, Supreme Court and High courts of India



The Hon'ble Supreme Court in the case of M/s. Harsh Automobiles Pvt. Ltd.  v. Indore Municipal Corporation [Civil Appeal No. 5362 of 2023 dated October 09, 2023], held that the signboard affixed for displaying general information about the company wo

Posted in Income Tax |   304 Views



The CESTAT, Kolkata in the case of M/s. South City Projects (Kolkata) Ltd. v. Commissioner of Central Excise & Service Tax, Kolkata [Service Tax Appeal No 75130 of 2014 dated September 21, 2023] held that the copyright services associated with the or

Posted in Service Tax |   148 Views



The CESTAT, Kolkata in the case of M/s. SoluxGalfab Private Limited v. Commissioner of Central Excise & Service Tax, Kolkata [Service Tax Appeal No. 09 of 2011 dated September 25, 2023] held that the assessee was not liable to pay service tax on cons

Posted in Service Tax |   69 Views



The Hon'ble Kerala High Court, in the case of M/s. Henna Medicals vs. State Tax Office, Thalassery& Ors. [WP (C) 30660 of 2023 dated September 19, 2023] allowed the writ petition and held that the difference between GSTR 2A and GSTR 3B is not a groun

Posted in GST |   200 Views



The Hon'ble Delhi High Court in the case of M/s. Indian Herbal Store Pvt. Ltd. vs. Union of India[W.P.(C) 9908/2021 and W.P.(C) 9912/2021 dated September 15, 2023]allowed the writ petition and held that the Rule 89(4)(C) of the Central Goods and Serv

Posted in GST |   174 Views



The CESTAT, Ahmedabad in the case of M/s. Emtee Poly Yarn Pvt. Ltd. v. C.C.E. & S.T. VAPI [Excise Appeal No. 11418 of 2014 dated September 11, 2023] allowed the appeal and set aside the demand, holding that the effective NIL rate of Additional Excise

Posted in Excise |   142 Views



The Hon’ble Supreme Court in the case of Commissioner of CGST and Central Excise, Jabalpur v. M/s. Birla Corporation Limited [Civil Appeal No. 6410 of 2023 dated October 03, 2023], dismissed the appeal filed by the Revenue Department, holding that th

Posted in GST |   230 Views



The AAR, Gujarat, in the case of M/s. Tata AutoComp Systems Ltd[Ruling No. GUJ/GAANW2O23/23 dated June 19, 2023], held that deductions from employees' salaries for availing canteen facilities, transportation services provided to the employees and not

Posted in GST |   177 Views



The Hon'ble Calcutta High Court, in the case of Dipak Sarkar v. The State of West Bengal and Others [WPA/2127/2023 dated September 15, 2023], dismissed the writ petition and held that the assessee is liable to pay the GST on payment received after im

Posted in GST |   193 Views



The Hon'ble Karnataka High Court in the case  M/s. Smart Value Homes (Peenya Projects) Private Limited vs. Joint Commissioner, Commercial Taxes (Appeals) and Others [S.T.R.P No. 47 of 2022 dated August 23, 2023] allowed the revision petition and held

Posted in VAT |   115 Views