Judgements and Orders, Supreme Court and High courts of India

The CESTAT, therefore, held that the CBEC was not given authority under Section 93 of the Finance Act, hence it is not permitted to provide exemptions or alter those already granted by the Central Government. As a result, the CBEC's circular cannot c

The Hon'ble Madras High Court in the case of Abi Egg Traders v. Assistant Commissioner, Salem II Division, O/o The Assistant Commissioner of Goods and Services Tax Central Excise [W.P.No.3773 of 2020] ruled in favor of the assessee by directing the d

The Assessee also has the option of depositing this amount in Capital Gains Account Scheme as explained in Section 54 above, before the due date of furnishing the Income Tax Return.

In this case the refund to the assessee was due to order of CIT(A) and not the basis of regular assessment and hence interest under Section 234D is not leviable.

This appeal is against a judgment and order passed by the National Company Law Appellate Tribunal (NCLAT),whereby the learned Tribunal refused to stay the proceedings initiated by the Respondent, Axis Bank Limited against the Appellant for initiation

On an overall analysis of the facts involved and the part played by the Petitioner No.2 in the affairs of the Company at the relevant time, we are not inclined to interfere with the orders of the High Court or the Company Law Board, since we are not

The Hon'ble Orissa High Court, in the case of M/s. Bhanjadeo Constructions v. State of Odisha & Others, [W.P.(C) No.38497 of 2021] granted major relief to contractors by staying the coercive steps against the contractors and ordered the State GST dep

The Telangana AAR, in lieu of an application filed by M/s. Bambino Pasta Food Industries Private Limited, [TSAAR Order No.52/2022] ruled that Corporate Social Responsibility ("CSR") expenditure for business is eligible for Input Tax Credit ("ITC").

The Hon'ble Orissa High Court ("the High Court"), in the case of M/s. Simon India Ltd. v. CT and GST Officer, Cuttack-II Circle, Cuttack and Anr. [W.P.(C) No. 26443 of 2022] ruled that, the final Goods and Services Tax ("GST") Audit Report shall be i

The Hon'ble Karnataka High Court in the case of Sri Kolapudi Enoch Washington v. The Additional Commissioner (GST and Central Tax), [Writ Petition No. 21269/2022 (T-RES)] directed the Goods and Services Tax ("GST") Department to restore the cancelled