Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Kerala High Court in Maruthengal Moideen& Ors. v. State Tax Officer & Ors. [W.P.(C) No. 20837 of 2024 dated January 13, 2025] quashed the order passed under Section 73 of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), alon

The Hon'ble Bombay High Court in the case of Panacea Biotec Limited Vs Union of India & Ors [Writ Petition No.13587 of 2024 dated January 21, 2025] set aside the SCN issued and order passed relating to levy of GST on the transaction relating to assig

The Hon'ble Uttarakhand High Court in the case of Hindustan Construction Company Limited v. Union of India [WPMB No. 548 of 2024 dated December 11, 2024] listed the case on February 25, 2025 along with WPMB N. 523 of 2024 and held that the effect and

The Hon'ble Madras High Court in the case Tvl. Orange Sorting Machines (India) (P.) Ltd. v. Additional Commissioner[W.P. No. 4211 OF 2024 dated February 23, 2024] allowed the writ petition and held that the SCN issued, and order passed without provid

The Hon'ble Calcutta High Court in the case of Bazaar Style Retail Limited v. Deputy Commissioner of State Tax [WPA No. 16185 of 2024 dated August 19, 2024] set aside the Order and SCN issued by State Authority when SCN has already been issued by the

The Hon'ble Gujarat High Court in the case of Kashi Exports v. Union of India (R/Special Civil Application No. 13480 of 2023 dated December 04, 2024) disposed of the petition where the Assessee was exporting goods under Letter of Undertaking ("LUT")

The Hon'ble Delhi High Court in the case of Bharti Airtel Limited v. Commissioner, CGST Appeals-1, Delhi [W.P.(C) 13211/2024dated December 12, 2024] held that telecommunication towers do not qualify test of permanency, they are not 'attached to earth

The AAAR, Gujarat in the matter of M/s. Emcure Pharmaceuticals Ltd. (Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2024/09 dated December 30, 2024, dismissed the appeal filed by the Department and reaffirmed the ruling passed by AAR, Gujarat in the ca

The Hon'ble Supreme Court in the case of Commissioner of CGST and Central Excise Delhi-I v. Ambassador Sky Chef [Diary No. 53701/2024 dated January 02, 2025], dismissed the writ petition on the ground of delay as well as on merits.

The Hon'ble Madras High Court in the case of Udamalpet Sarvodaya Sangham v. The Authority & Ors [W.P. (MD). Nos. 26481, 25801, 25855, 25979, 25773, 25952, 27362, 27363, 27357 to 27361 27869 & 27190 of 2024 dated January 06, 2025] allows the writ peti