Judgements and Orders, Supreme Court and High courts of India
Upheld the provisions w.r.t claiming of refund of unutilized ITC
Bimal Jain 28 January 2022 at 15:09
The Hon’ble Rajasthan High Court in M/S Triveny Electrodes & ors. v. Union of India, Through Secretary, Finance Department, Government of India, New Delhi & ors. [D.B. Civil Writ Petition No. 2137/2022 dated January 20, 2022] upheld the provisions w.
The Hon'ble Madras High Court in Quest Global Engineering Services Private Limited vs The Deputy Commissioner of GST and Central Excise[W.P. No. 12105 of 2020 and WMP No. 14844 of 2020 dated December 12, 2021] directed the taxpayer/assessee to provid
Substantive benefit of refund claim cannot be denied on technical reasons
Bimal Jain 28 January 2022 at 10:20
The CESTAT, New Delhi in M/S Vaibhav Global Limited v. Commissioner, CGST, Customs & Central Excise, Jaipur (Rajasthan) [Service Tax Appeal No. 51118 of 2019-SM dated January 18, 2022] set aside the order passed by the Revenue Department rejecting th
Case Analysis: ITO vs. Shri Bhagchand Jain
mahendra gargieya 26 January 2022 at 18:04
In the result, appeal of the Revenue is dismissed and the cross objection of the assessee is partly allowed.
The Hon'ble Tripura High Court in Tropical Beverages Pvt. Ltd. v. the Union of India & Ors. [W.P(C) No. 701 of 2021 dated January 4, 2022] quashed the order of the Appellate Authority refusing the appeal filed by the assessee on the wrong GST portal.
Summons cannot be issued where the assessee is cooperating during the inquiry
Bimal Jain 25 January 2022 at 19:53
The Hon'ble Bombay High Court in FSM Education Private Limited v. Union of India, & Ors. [Writ Petition (L) No.30974 of 2021 dated January 10, 2022] set aside the summons issued by the Revenue Department without any details of the inquiry, wherein th
The Hon'ble Supreme Court of India in Assistant Commissioner ST & Ors. v. Satyam Shivam Papers Pvt. Ltd. [Special Leave to Appeal (C) No(s). 21132/2021 dated January 12, 2022] affirmed the judgment passed by the Hon'ble Telangana High Court and held
Supply of service sub-contracted by recipient company cannot be considered as intermediary
Bimal Jain 22 January 2022 at 09:02
The AAAR, Gujarat, in the matter of M/S. Stovec Industries Ltd. [Advance Ruling No. GUJ/GAAAR/APPEAL/2021/32 dated November 2, 2021] modified the ruling passed by the AAR, Gujarat and held that, supply of installation/up-gradation of machines and tra
The AAR, Tamil Nadu in the matter of M/S. Handloom Weavers Cooperative Society Ltd. [Advance Ruling No. TN/47/ARA/2021 dated December 30, 2021] held that, the services rendered by the assessee towards handling of Dhothies & Sarees/ School Uniforms fr
Assessee not liable to reverse CENVAT credit on amount written off as bad debts
Bimal Jain 21 January 2022 at 10:33
The Hon'ble CESTAT Chandigarh in SBI Cards and Payments Services Pvt. Ltd. v. Commissioner of Service Tax, Delhi [Service Tax Appeal No. 55319 of 2013 with 50192 of 2015 dated January 4, 2022] set aside the order confirming the demand for reversal of
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