Judgements and Orders, Supreme Court and High courts of India

The CESTAT, New Delhi in the matter of M/s Prem Kumar Ojha v.Commissioner of Customs-Jaipur I[Customs Miscellaneous Application No. 50245 of 2022 dated July 04, 2022] held that, in view of the afore-mentioned decisions by the Hon'ble Supreme Court an

The Hon'ble Supreme Court in Pradeep Goyal v. Union of India & Ors. [Writ Petition (Civil) No. 320 of 2022 dated July 18, 2022] held that implementation of Document Identification Number ("DIN") for intimating communications sent by the State Tax Off

The Hon'ble Supreme Court of India in the matter ofCommissioner of Service Tax Delhi v Quick Heal Technologies Limited [Civil Appeal No. 5167 of 2022 dated August 5, 2022] has held that Service Tax cannot be levied again on antivirus software sold in

It was held that from a plain reading of the Explanation 2 to Section 37(1), expenditure incurred towards CSR activities shall not be allowed as 'business expenditure' and shall be deemed to have not been incurred for business. The embargo created by

The appeal was successful and was granted. The orders of the High Court and the trial court were overturned.

The CESTAT, Hyderabad in the matter of M/s. VITP Private Limited v Commissioner of Central Tax, Hyderabad [Final Order No: A/30070-30073/2022 dated July 8, 2022] set aside the demand of service tax on refundable security deposit on the grounds that s

The Hon'ble High Court Allahabad in the matter of Paras Jain v Union of India [Criminal Misc. Bail Application No. - 21848 of 2022 dated July 29, 2022] granted bail to an Applicant involved in a trial relating to Input Tax Credit ("ITC") fraud and he

The Hon'ble High Court, Rajasthan in the matter of Anil Kumar Arora v Union of India [Criminal Misc. Bail Application No. 5830/2022 dated July 25, 2022] has issued interim protection against arrest and directed the Petitioner to appear before the con

The CESTAT, Kolkata in the matter of M/s Sethia Oils Ltd. v Commissioner of CGST & Excise, Kolkata North [Final Order No.75397/2022 dated July 13, 2022] has held that rejection of refund claimed by the exporter on flimsy grounds would defeat the purp

The CESTAT, Delhi in the matter of M/s Mec Shot Blasting Equipment Ltd v Commissioner, CGST [ORDER NO. 50626 / 2022 dated July 18, 2022] has held thatthe service tax cannot be levied on the company for payment of rent to the director unless such prem