Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Calcutta High Court in M/s. R.P. Buildcon Private Limited & Anr v. The Superintendent, CGST & CX [WPA 20025 OF 2022 dated September 30, 2022] held that that the audit proceedings under Section 65 of the Central Goods and Services Act, 201

The Hon'ble Delhi High Court in M/S Kishan Lal Kuria Mal v. Union of India & ors. [W.P. (C) 10822/2022 dated October 06, 2022] allowed the present writ petition and directed the assessing authority to grant refund of Integrated Goods and Services Tax

Prisons in the country are flooded largely because of the number of these undertrial prisoners. Bail is a part of the Right to Life and Personal Liberty under Article 21 of the Constitution of India, 1950

No Offence for dishonor of cheque under provisions of Section 138 of the NI Act, 1881 is made out if the cheque is presented for full amount without endorsing the part payment made by the borrower after issuance of the cheque.

Held that - Any payment by a closely held company by way of advance or loan to a concern in which a substantial shareholder is a member holding a substantial interest is deemed to be "dividend" on the presumption that the loans or advances would ulti

The Hon'ble Madras High Court in M. Mallika Mahal v. The Commissioner of Central GST and Central Excise [WP.Nos.10663 of 2022 dated August 17, 2022] held that the assessee should be permitted to file GST returns for the period before the cancellation

The CESTAT, Delhi in M/s Miraj Products Pvt. Ltd. V. Commissioner, Central Goods & Service Tax [Final Order Nos. 50804 – 50805/2022 dated September 02, 2022] held that the assessing authority has not found any undeclared machines in the manufacturing

The Hon'ble Central Information Commission in Anil Khanna Vs CPIO [CIC/DGSTCX/A/2021/129351 dated September 19, 2022] directed the Center Public Information Officers ("CPIO") to provide an extract of a copy of relevant rules or notifications pertaini

The Hon'ble Supreme Court in the matter of M/s Shree Enterprise Coal Sales Pvt Ltd v. Union of India & Anr [Civil Appeal No 6539 of 2022 dated September 12, 2022] overruled the Allahabad High Court judgment and ordered to remand the proceedings back

The Hon'ble Supreme Court of India in Munjal Showa Ltd. v. Commissioner of Customs and Central Excise [Civil Appeal Nos. 2576 of 2010 AND 5608 of 2011 dated September 23, 2022] dismissed both the appeals filed by the assessee and directed the adjudic