Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Madhya Pradesh High Court in the case of Deepak Singhal v. Union of India and Others [Writ Petition No. 21641 of 2024 dated September 11, 2024] held that the GST Authorities are not permitted to bypass the procedure for launching prosecut

The Hon'ble High Court of Karnataka in the case of M/s Veremax Technologies Services Limited v. The Assistant Commissioner of Central Tax [Writ Petition No. 15810 of 2024 dated September 04, 2024] held that single Show Cause Notice ("SCN") cannot be

The Authority for Advance Ruling, Tamil Nadu, in the case of M/s. Metropolitan Transport Corporation, In Re [Ruling No. 12/ARA OF 2024 dated June 25, 2024], ruled that in pursuance of a contract entered into prior to appointed day, if, price of any g

The Hon'ble Kerala High Court in the case of CA. P.J. Johney v. GST Council, New Delhi [W.P. (C) No. 12267 of 2024 dated July 9, 2024], directed the Government to appoint members within four months for initiating Goods and Services Tax Appellate Trib

The Hon'ble Supreme Court in the case of Shankar Rudra v. State of Uttarakhand & Ors. [Special Leave to Appeal (C) No. (s). 20534/2019 dated September 10, 2024] allowed the civil appeal and held that when the provisions of the Uttarakhand Value Added

The Hon'ble Calcutta High Court in the case of Sarkar Diesel v. Deputy Commissioner of State Tax [FMA No. 604 of 2024 dated June 25, 2024] advance ruling passed by the authority of one particular state is not binding on the department of different st

The Hon'ble Madras High Court in M/s Mandarina Apartment Owners Welfare Association v. Commercial Tax Officer/State Tax Officer [Writ Petition No.15307 & 15330 of 2024 dated July 16, 2024] held that the show cause notice lacked reference to scrutiny

The Hon'ble Delhi High Court in M/s Neeraj Kumar v. Proper Officer SGST [Civil Writ Petition No. 9425 of 2024 dated July 11, 2024] held that Show Cause Notice ("SCN") uploaded under the category of "Additional Notices and Order" instead of "Notices a

The Hon'ble Madras High Court in the case of Unnikrishnan R. v. Union of India [W.P No. 12464 of 2024 dated June 12, 2024], held that order passed against the dead person is invalid when the business of the deceased person is not being operated by th

The Competition Commission of India in the case of Rahul Sharma v. Cinema Ventures (P.) Ltd. [Case No. 07 of 2024 dated July 10, 2024], held that passing on the profit to the consumer is mandatory and as per Rule 133 (1) of the Central Goods and Serv