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Judgements and Orders, Supreme Court and High courts of India



The Customs Excise and Service Tax Appellate Tribunal, New Delhi ("the CESTAT") in the cases of M/s. Surya Jyoti Global Logistics, Custom Broker Vs. Commissioner of Customs (Custom Appeal No. 50789 of 2021), vide [Final order No. 51144-51146/2022] da

Posted in Excise |   241 Views



The Hon'ble Gujarat High Court ("the High Court") in the case of M/s. Shree Govind Alloys Pvt. Ltd. v. State of Gujarat (R/Special Civil Application No. 23835 of 2022)dated December 01, 2022, held that mere expiry of the e-way bill during transit of

Posted in GST |   321 Views



The Maharashtra Appellate Authority of Advance Ruling (AAAR)- has ruled that the GST is not applicable on charges collected under an unparalleled health scheme.

Posted in GST |   946 Views



The Supreme Court of India ("the Supreme Court") in the case of Commissioner of Central Excise & Service Tax v. Merino Panel Product Ltd [Civil Appeal No. 6891 OF 2018 dated December 5, 2022] held that the Circular No. 643/34/2002-CX ("Circular") dat

Posted in Excise |   122 Views



The Hon’ble High Court of Punjab and Haryana at Chandigarh ("the High Court") in the case of Deepak Kumar v. State of Punjab [CRM-M-38352-2014 dated November 29, 2022] held that in case of tax evasion, First Information Report ("FIR") cannot be regis

Posted in VAT |   337 Views



The Plaintiff manufactures truck tyre Endurance LD 10.00 R20, with a peculiar tread patter over which it had claimed proprietary rights.

Posted in Others |   328 Views



On the material before us and the material considered by the High Court, we are satisfied that the imposition of costs by the High Court was justified. We find no reason to interfere with the impugned judgment and order.

Posted in Corporate Law |   651 Views



These appeals have been preferred against the order of the High Court of Punjab and Haryana where the High Court rejected the prayer of the appellants for compounding the offence under Section 138 of the Negotiable Instruments Act, 1881 (the Act) on

Posted in Income Tax |   1672 Views



The Hon'ble Supreme Court of India ("the Supreme Court") in the case of State of Jharkhand and Others v. Linde India Limited and Another (Civil Appeal Nos. 8061-8064 of 2022) dated December 02, 2022, held that to qualify as raw material the product m

Posted in GST |   225 Views



The Hon’ble Kerala High Court ("the High Court") in the case of Western offshore & marine projects Pvt. Ltd. v. State Tax Officer [WP (C) No. 29765 of 2022 dated November 11, 2022] set aside the order cancelling Goods and Service Tax ("GST") Registra

Posted in GST |   236 Views