Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Orissa High Court in the case of Narayan Sahu v. Union of India & Ors. [Writ Petition (Civil) No. 28012 of 2024 dated November 26, 2024] held that officers of State Tax are authorized to be Proper Officers as per Section 4 of the Integrat

The Hon'ble Bombay High Court in the case of Lalit Kulthia&Anr. v. Commissioner of Customs (Appeals) Mumbai III & Ors. [Writ Petitioner NO. 476 of 2024 dated December 06, 2024] held thatonly in rare and deserving cases where a clear justification is

The Hon'ble Madras High Court in the case of Tvl. Shanthaguru Innovations Private Limited v. Commercial Tax Officer & Ors. [Writ Petition No. 29872 of 2024 dated November 28, 2024] dismissed the case and held that the negative blocking is well within

The Hon'ble Supreme Court in the case of Union of India & Anr. v. BT (India) Private Limited [Diary No.44385-2024 XIV dated December 09, 2024] dismissed the Special Leave Petition ("SLP") filed by the Revenue Department ("the Petitioner") after a del

The Hon'ble High Court of Madras in the case Sundarapandian v. State Tax Officer-1 [W.P. (MD) 17429/2024 dated July 29, 2024]held that an order released without giving a proper opportunity to reply to the Show Cause Notice ("SCN") is contrary to prin

The Hon'ble Delhi High Court in the case HCL Infosystems Ltd. v. Commissioner of State Tax & anr [W.P.(C) 7391/2024 dated November 21, 2024] quashed the show cause notice and the final order issued in the name of Amalgamating Company post-merger beca

The Hon'ble Madras High Court (Madurai Bench) in the case of M/s. SPK and Co v. State Tax Officer [W.P. (MD) No. 27787 of 2024 dated November 22, 2024] disposed the writ petition thereby holding that the date of limitation for filing of appeal would

The Uttar Pradesh AAAR, in the case of S.S. Traders, In re [Appeal Order No. 03/AAAR/2024 dated August 27, 2024] ruled that manufacturing of 'cream' which will contain vegetable fat to extent of 23% is nothing but a preparation of vegetable oil, clas

The CESTAT, Ahmedabad in the case of Utility Labour Suppliers v. Commissioner of C.E.-Ahmedabad-II [Service Tax Appeal No. 10780 of 2022-DB dated November 26, 2024] held that demand of service tax cannot be raised when the tax liability has already b

The Hon'ble Allahabad High Court in the case Vijay Trading Company v. Additional Commissioner[Writ Tax No. 1278 of 2024 dated August 20, 2024]set aside order passed under Section 130 under Central Goods and Services Tax Act, 2017 ("the CGST Act") fol