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Judgements and Orders, Supreme Court and High courts of India



The Hon'ble Allahabad High Court in the case of M/s. Gopi Chand Batra Traders v. State of Uttar Pradesh [Writ Tax No. 1632 of 2018 dated February 23, 2024] quashed the Penalty Order and Appellate Order, holding that search and seizure of godown canno

Posted in GST |   26 Views



The Hon'ble Gujarat High Court in P.R. Trading v. Commissioner of Central Goods and Services Tax [R/Special Civil Application Nos. 8070 & 8090 of 2024 dated June 10, 2024], stopped the Revenue department from making coercive recovery from the assesse

Posted in Income Tax |   15 Views



The Hon'ble Allahabad High Court in the case of Excellentvision Technical Academy (P.) Ltd. v. State of U.P.[Writ Tax No. 554 of 2023 dated May 20, 2024] held that where Revenue department failed to put forward the actual reasons to believe as requir

Posted in GST |   40 Views



The Hon'ble Madras High Court in Zest Buildtek Promotors v. Deputy Commissioner of GST and Central Excise[W.P. No. 12349 of 2023 dated February 19, 2024], the Hon'ble High Court quashed the attachment order passed against the Assessee, thereby holdin

Posted in GST |   19 Views



The Hon'ble Bombay High Court in Piramal Enterprises Ltd v. The State of Maharashtra [Writ Petition No. 2836 of 2021 dated June 11, 2024], held that clauses of business transfer agreement should be understood with the context it is entered into by pa

Posted in GST |   36 Views



The Uttarakhand AAR, in the case of M/s. THDC India Limited, In re [Advance Ruling No. 06/2023-24 dated February 26, 2024] held that there is no applicability of the RCM as per the provisions of the Notification No. 13/2017-Central Tax (Rate) dated J

Posted in GST |   31 Views



The Hon'ble Madras High Court in Munusamy Nagabushanam (deceased) v. The Deputy Commercial Tax Officer[W. P. Nos. 14718 & 14723 of 2024 dated June 13, 2024] set aside the order issued to the deceased person and held that Revenue department is left op

Posted in GST |   32 Views



The Hon'ble Madras High Court in Indian Potash Ltd. v. Deputy Commissioner (ST)[W. P. Nos. W.P. NOS. 12497, 12498, 12500 & 12501 OF 2024 of 2024 dated June 06, 2024] directed the adjudicating authority to entertain the appeal which was earlier reject

Posted in GST |   26 Views



The Hon'ble Kerala High Court, Ernakulam in the case of State of Kerala v. M/s M. Far Hotels Ltd. [O.P (Tax) No. 24 and 28 of 2016 dated June 04, 2024] held that charges received by the taxpayer for services at the Ayurveda Centre, Beauty Parlor, and

Posted in GST |   33 Views



The Hon'ble Madras High Court in C. Ekambaram v. Assistant Commissioner of GST And Central Excise [W.P. No. 12380 Of 2024 dated June 7, 2024], held that fresh opportunity be granted for personal hearing and filing of reply when Show Cause Notice ("th

Posted in GST |   39 Views