Judgements and Orders, Supreme Court and High courts of India

The AAR, Tamil Nadu in the matter of VBC Associates [Advance Ruling No. 10/2022/ARA dated August 31, 2022], has ruled that the assessee is not eligible to claim Input Tax Credit ("ITC"), as per Section 17(2) of the Central Goods and Services Tax Act,

Since interest subsidies and power subsidies are provided by the government to the entities establishing units in specified areas are of Capital nature. The subsidies are given to develop the specified areas and generate employment. Since these subsi

When the amount is credited to suspense account or any account, by whatever name called, then it is treated as amount credited to the account of the payee and tax has to be deducted at source. Hence, tax has to be deducted at source even on provision

The Hon'ble Madras High Court in the matter of PitchaiahVenkateshprumal v. Superintendent of CGST & Central Excise [W.P(MD). No. 25743 of 2022 & W.M.P(MD) Nos. 19848 & 19850 of 2022 dated November 14, 2022]has held that cancellation of Goods and Serv

The Hon'ble Chhattisgarh High Court in the matter of M/s CG Associates v. State of Chhattisgarh & Ors. [Writ Petition (T) No. 288 of 2022 dated January 5, 2023] has directed the Water Resources Department to take into consideration the Representation

The Hon'ble Patna High Court in the matter of Manoj Kumar Sah v. The State of Bihar through Commissioner of State GST &Anr. [Civil Writ Jurisdiction Case No.18307 of 2022 dated January 10, 2023] set aside the order of cancellation of the Goods and Se

The Hon'ble Madras High Court in the matter of Raj Kishore Engineering Construction (P.) Ltd. v. Joint Commissioner (Appeals) II [W.P. No. 32740 of 2022 with W.M.P. No. 32128 of 2022 dated December 6, 2022] held that revocation ofthe Goods and Servic

The Hon'ble Delhi High Court in M/s. Hero Motocorp Ltd. v. Union of India & Ors [Review Petition 318/2022 in W.P.(C) 2032/2019 dated December 15, 2022] has dismissed the review petition filed by the Revenue Department, and upheld the order passed by

The AAR, Gujarat in the matter of M/s. Troikaa Pharmaceuticals Limited [Advance Ruling No. GUJ/GAAR/R/ 2022/38 dated August 10, 2022] has ruled that no Goods and Services Tax ("GST") is payable on the employees portion collected by the employer for p

The Hon'ble Karnataka High Court in M/s. Wipro Limited India v. the Assistant Commissioner of Central Taxes and Ors. [Writ Petition No. 16175 of 2022 (T-Res) dated January 6, 2023] has allowed the assessee to rectify the errors committed at the time