Judgements and Orders, Supreme Court and High courts of India



The Hon'ble Allahabad High Court in the case of Mansoori Enterprises v. Union of India [Writ Tax No. 35 Of 2024 Dated February 23, 2024] held that according to Circular No. 31/05/2018-GST dated February 09, 2018, power of the Superintendent, Central

Posted in GST |   185 Views



The Hon'ble Delhi High Court, in the case of Raghav Ventures vs. Commissioner of Delhi [W.P.(C) NO. 12209 OF 2023 dated March 01, 2024], held that the Petitioner is automatically entitled to interest at 6% under Section 56 of the Central Goods and Se

Posted in GST |   163 Views



The Uttar Pradesh, AAR in the matter of Remarkable Industries (P.) Ltd.[Advance Ruling No. UP/ADRG/41/2023 Dated December 07, 2023] held that the activity of the Applicant is in the nature of agreeing to transfer one's leasehold rights. It does not a

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The Andhra Pradesh, AAR in the matter of South India Krishna Oil & Fats (P.) Ltd. [AAR No. 12/AP/GST/2023 dated December 21, 2023] held that the compensation amounts, such as liquidated damages or trade settlement, collected by the Applicant from cus

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The Hon'ble Telangana High Court in the case of M/s. Raghava-HES-Navayauga (JV) v. Additional Commissioner of Central Tax [Writ Petition No. 3353 of 2024 dated February 8, 2024], held that the Assessee must be granted an opportunity of a personal hea

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The Hon'ble Madras High Court, in the case of Tvl. Future General India Insurance Co. Ltd. v. Assistant Commissioner (State Tax) [WP No. 3534 OF 2024 dated February 16, 2024] held that an assessment order passed by the Assessing Officer, had accepted

Posted in Income Tax |   209 Views



The Hon'ble High Court of Calcutta in the case of Mahabir Prasad Kedia v. Assistant Commissioner of State Tax [MAT No. 2388 of 2023 dated January 9, 2024] held that the Audit Wing of the State Goods and Services Tax ("SGST") Authority should keep the

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The Hon'ble Delhi High Court in the case of Gulab Nagar v. Assistant Commissioner [W.P No. 3383 of 2024 dated March 06, 2024] disposed of the writ petition thereby holding that, revocation application filed by the Assessee has to be taken into consid

Posted in GST |   174 Views



The Hon'ble Delhi High Court in the case of Pedersen Consultants India Pvt. Ltd. v. Union of India and Ors. [W.P. (C) 1039/2024 dated March 19, 2024] disposed of the writ petition, thereby allowing the registered person to file refund application for

Posted in GST |   167 Views



The Hon'ble Delhi High Court in the case of Rane Brake Lining Ltd. v. Superintendent, Range-17, Central GST Division [Writ Petition (Civil) NO. 2259 OF 2024 dated February 16, 2024]held that the Registration could not be cancelled with retrospective

Posted in GST |   101 Views