Judgements and Orders, Supreme Court and High courts of India



The Hon'ble Delhi High Court in the case of M/s.VAB Apparel LLP v. Commissioner, Delhi GST and Ors [W.P.(C) 13642/2023 dated November 10, 2023] held that without specifying any particular reason and explanation for the cancellation of GST Registratio

Posted in GST |   149 Views



The Hon'ble Madras High Court in the case of M/s. Shewil Trading Company v. The Commissioner of Commercial Taxes & Ors. [W.P. No. 26493 of 2022 dated November 02, 2023] directed the Cyber Crime Cell Inspector to complete the investigation within eigh

Posted in VAT |   261 Views



The Hon'ble Kerala High Court in the case M/s. Mathew Scaria v. Deputy Commissioner of State Tax and Ors. [WP(C) 33099 of 2023 dated October 16, 2023] disposed of the writ petition, thereby directing the Revenue Department to dispose Stay Application

Posted in GST |   211 Views



The Punjab and Haryana High Court in the case of M/s.Deepak Sales Corporation v. Union of India [CWP No. 283 of 2023 dated September 21, 2023] allowed the appeal filed by the Assessee by way of the writ petition and held that, the demand of interest

Posted in GST  1 comments |   371 Views



The CESTAT, Kolkata in M/s. Piyush Sharma v. Commissioner of CGST & CX, Patna-I [Service Tax Appeal No.75856 of 2021 dated October 17, 2023] held that service tax demand based on Form 26 AS from the Income Tax Department without Investigation is Inva

Posted in Income Tax |   395 Views



The Hon’ble Jharkhand High Court in the case of Aditya Medisales Ltd. v. State of Jharkhand[W.P. (T) NO. 4338 OF 2022 dated October 9, 2023] held that the initiation of proceedings is bad in law, in as much as, in this case, only a summary of show ca

Posted in GST |   184 Views



Aggrieved by the Impugned Order, the Appellant filed Civil Appeal before the Hon’ble Supreme Court of India [Civil Appeal No. 2406-2407 of 2022] which has been admitted vide Order dated November 3, 2023. 

Posted in Income Tax |   267 Views



M/s Mitsubishi Electric India Private Limited ("the Petitioner") entered into a Secondment and Cost Reimbursement Agreement dated March 31, 2019, with Mitsubishi Electric Corporation, Japan, the parent company wherein certain employees have been seco

Posted in GST |   206 Views



The CESTAT Bangalore, in the case of Mr. Rafeek K.T. v. Commissioner of Customs, Cochin [Customs Appeal No. 20074 of 2020 dated October 25, 2023] allowed the Appeal and held that the penalty cannot be imposed on the Appellant solely based on the retr

Posted in Custom |   203 Views



The CESTAT, Ahmedabad in Intas Pharmaceuticals Ltd. v.C.S.T.-Service Tax, Ahmedabad And Another [Service Tax Appeal No. 12716 of 2014 dated November 02, 2023] held that the services in the form of receipt of patents registered outside India are not l

Posted in Service Tax |   172 Views