Judgements and Orders, Supreme Court and High courts of India

The AAR, Rajasthan in the case of In Re: M/s. Deepak Jain [Advance Ruling No. RAJ/AAR/2023-24/14 dated November 29, 2023] held that the Lessor is liable to pay GST on forward charge basis when the residential property is rented out for commercial pur

The Hon'ble Kerala High Court in the case of M/s. Hilton Garden Inn v. Commissioner of Kerala Goods and Service Tax Department and Others [WP (C) No.25069 of 2023 dated November 23, 2023] allowed the writ petition thereby holding that, it is highly i

The CESTAT, Mumbai in the case of M/s. Tata AIG General Insurance Co. Ltd. v. Commissioner of Service Tax, Mumbai [Service Tax Appeal No. 85359 of 2017 and 85635 of 2021 dated November 08, 2023] allowed the appeal and held that Credit cannot be denie

The Hon'ble Madras High Court in the case of GET and D India Limited v. Deputy Commissioner (ST) [W.P. No. 2460 & 3674 of 2023 dated November 16, 2023] directed the Revenue Department to refund the amount of tax as per refund order thereby holding th

The Hon'ble Punjab and Haryana High Court in the case of M/s. Shiva TexFabs Ltd. v. State of Punjab and Ors. [CWP 2650 of 2022 dated October 3, 2023] reduced the amount of pre-deposit required under the Punjab Value Added Tax Act, 2005 ("the Punjab V

The Hon'ble Patna High Court in M/s. Friends Mobile v. State of Bihar and Others [CWJC No. 6457 of 2023 dated December 6, 2023] allowed the Writ Petition and held that Revenue Department cannot direct the Appellant to pay the entire amount of pre-dep

The Hon'ble Madras High Court in the case of East Coast Constructions and Industries Ltd. v. Assistant Commissioner [W.P. No. 26457 of 2023 dated September 11, 2023] allowed the writ petition by setting aside the Impugned Order and remanded back the

The Hon'ble Madras High Court in the case of K. Malathi v. State Tax Officer &Anr. [W.P.No.19728 of 2020 & 484 of 2021 dated October 30, 2023]held that, Director is not liable for payment of tax amount when it is not determinable that the Company is

The AAR, Gujarat in Shree Avani Pharma[Advance Ruling No. GUJ/GAAR/R/2023/32 dated November 03, 2023]ruled that, service of job work provided by the Applicant would fall within the purview of Sr. No. 26(id) of the Notification No. 11/2017-CE (Rate) d

The AAR, West Bengal, in the case of In Re:Tamal Kundu [WBAAR 18 of 2023 dated September 13, 2023], held that as per Notification No. 07/2022-Central Tax (Rate) dated July 13, 2022, ("the Notification") and Press Release dated July 18, 2022("the Pres