Judgements and Orders, Supreme Court and High courts of India

Please note that main objective of IBC,2016 is resolution of insolvency status of a Corporate Debtor through re-organisation and not liquidation. The Code,2016 empowers Operational Debtor to file CIRP under provisions of Section 10 by following due p

The Hon’ble Calcutta High Court in the matter of M/s Usha Gupta v. The Assistant Commissioner of State Tax [WPA 17530 OF 2022 dated August 10, 2022] has set aside the order and remanded the matter back to the revenue department on the ground that the

The CESTAT, Mumbai in the matter of M/s Oil States Industries India Pvt. Ltd v. Commissioner of CGST & Central Excise, Raigad [FINAL ORDER NO. A/85680 / 2022 dated August 5, 2022] has held that the assessee is entitled to get cash refund, if any, aga

The Hon'ble High Court, Patna in the matter ofM/s G. Power Solution v. State of Bihar [Civil Writ Jurisdiction Case No. 11384 of 2022 dated August 17, 2022]set aside the order passed by the revenue department for denying Input Tax Credit ("ITC"), rai

The Hon'ble Supreme Court, India in the matter of Union of India v. Ganpati Dealcom (P.) Ltd [Civil Appeal No. 5783 of 2022 dated August 23, 2022] has held that the revenue department cannot initiate criminal proceedings for transactions entered into

The Hon’ble High Court of Madras in the matter of M/s White Cliffs Hair Studio Private Ltd v. Additional Commissioner, Office of the Principal Commissioner of CGST and Central Excise, Chennai [WP.No.12198 of 2019 dated July 08, 2018] set aside the or

The Hon'ble High Court, Delhi in the matter of M/s SH. NITIN SINGHANIA v. COMMISSIONER OF CENTRAL TAX GST, DELHI (EAST)[W.P.(C) 10389/2022 & CM No.29962/2022 dated July 29, 2022]  set aside the order passed by the department in order to attach the ba

The Hon’ble High Court, Karnataka in the matter ofM/s Rajiv Gandhi University of Health Science v. Principal Additional Director General and Ors. [Writ Petition No.57941 of 2018 dated July 26, 2022] held that Service Tax cannot be levied on affiliati

The Hon'ble High Court, Bombay in the matter of M/s Smarte Solutions Pvt. Ltd v.Union of India [Writ Petition no. 503/2021 dated July 27,2022] directed the department to consider the application for Services Export from India Scheme ("SEIS") benefits

The Hon'ble High Court, New Delhi in the matter of [Railsys Engineers Private Limited & Anr v. The Additional Commissioner of Central Goods and Services Tax [W.P.(C) 4712/2022 dated July 21,2022] sets aside order cancelling Goods and Services Tax ("G