Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Karnataka High Court in M/s.Al Tisource Business Solutions Pvt. Ltd. v. Deputy Commissioner of Central Tax, GST Commissionerate, Bengaluru [Writ Petition No.459 of 2022 (T-RES), dated November 10, 2022] set aside the order passed by the D

The Hon'ble Telangana High Court in M/s S.B. Traders. v. The Superintendent [W.P. Nos. 39498 & 39502 of 2022 dated October 28, 2022] set aside the orders passed by the Revenue Department cancelling Goods and Services Tax ("GST") Registrations of the

The AAR, Odisha in Das & Sons [Order No. 03/ODISHA-AAR/2022-23, dated November 22, 2022] has held that 'Raula Gundi' is nothing but chewing tobacco (without lime tube) therefore, will be covered under HSN Code '2403 9910' and will attract 28% Goods a

The Hon'ble High Court of Himachal Pradesh in Sunil Kumar Vij v. Union of India and Others [CWP No. 8478 of 2022 dated December 13, 2022] set aside the order of Assistant Commissioner (Appeals) rejecting the appeal of the assessee for restoration of

The Hon'ble Telangana High Court in M/s Suvarna Traders v. Assistant Commissioner of State Tax [Writ Petition No. 33292 of 2022 dated December 15, 2022] set aside the order confirming the excess claim of Input Tax Credit ("ITC") passed by the Assista

The Hon'ble Patna High Court ("the High Court") in the case of M/s. Cement House v. UOI [W.P.(C) No. 15680 of 2022] dated December 09, 2022, held that order passed by the Assistant Commissioner of State Tax being ex-parte and in violation of principl

It was held by the Hon’ble Supreme Court that there could be no occasion for computation of the benefit on that basis to attract Section 33C(2) of the Industrial Disputes Act, 1947.

Whether interim wages included in the term 'wages' under the Act?

Whether forfeiture of gratuity, under The Payment of Gratuity Act, 1972 (‘the Act’), is automatic on dismissal from service, is the issue for consideration in this case.

The Hon'ble Chhattisgarh High Court in M/s GordhandasGobindram v. State of Chhattisgarh [WPC No. 5471 of 2022 dated December 20, 2022] allowed the petition filed by the assessee to seek reimbursement of the additional tax liability on implementation