Judgements and Orders, Supreme Court and High courts of India
The Hon'ble Supreme Court in AMD Industries Limited v. Commissioner of Trade Tax, Lucknow and Anr. [Civil Appeal No. 108 of 2023dated January 9, 2023] upheld the order passed by the Hon'ble Allahabad High Court holding that due to advancement in tech
The Hon'ble Calcutta High Court in Md. Yusuf v. State Tax Officer, Bureau of Investigation [MAT 1426 of 2022 with IA No. CAN 1 of 2022 dated September 28, 2022] has held that the assessee cannot approach the High Court when the first remedy is still
The Hon'ble Supreme Court in M/s Shekhar Resorts Limited v. Union of India [Civil Appeal No. 8957 of 2022 dated January 5, 2023] has held that the assessee cannot be denied relief under Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 ("SVLDR Sc
Installation services for illumination of roads cannot be construed as Construction Services
Bimal Jain 10 January 2023 at 11:59
The AAR, Chhattisgarh in the matter of M/s HPL Electric and Power Ltd. [Order No. STC/AAR/02/2022 dated May 2, 2022] has ruled that installation services for highway lighting systems cannot be considered as "Construction services" under SI. No. 3(iv)
Revenue Department cannot retain any amount that has been erroneously paid as tax
Bimal Jain 10 January 2023 at 11:59
The Hon’ble Andhra Pradesh High Court in M/s. Varshan Enterprises v. Office of the GST Council [Writ Petition No.10637 of 2021, dated December 12, 2022]held that the Revenue Department cannot retain any amount that has been paid as tax as a result of
The CESTAT, Ahmedabad in the matter of M/s. Drishty Communication Private Limited v. C.C.E. & S.T.-Rajkot [Service Tax Appeal No. 135 of 2012 dated January 5, 2023] has held that, advertising in newspapers or media agencies, where the role of the ass
The CESTAT, Mumbai in Credence Property Developers Pvt. Ltd v. Commissioner of CGST & Central Excise [Service Tax Appeal No. 85780 of 2020 dated January 5, 2023] has held that once the buyer of a flat cancelled the booking and the consideration for s
Bus operators can avail ITC on rent paid towards hiring of buses
Bimal Jain 07 January 2023 at 13:06
The AAR, Chhattisgarh in the matter of M/s. Abhay Singh Gill [Advance Ruling No. STC/AAR/07/2021 dated November 25, 2021] has ruled that a bus operator is entitled to avail Input Tax Credit ("ITC") on the rent bill issued by the service provider, who
Welding of railway tracks along with labour services is a Composite Supply taxable at 18% GST
Bimal Jain 07 January 2023 at 13:06
The AAR, West Bengal in the matter of M/s Purple Distributors Pvt. Ltd. [Advance Ruling No. WBAAR 18 of 2022 dated December 22, 2022] has ruled that welding process on the railway tracks along with supply of labour services shall be treated as 'Comp
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