Judgements and Orders, Supreme Court and High courts of India

Appellate Authority had no power to condone delay after expiry of one month beyond prescribed period of limitation

Bimal Jain 19 May 2025 at 13:25

The Hon'ble Rajasthan High Court in Consultancy Services (P.) Ltd. v. Deputy Commissioner[D.B. Civil Writ Petition No. 2957 of 2024 dated April 01, 2025] dismissed a writ petition in limine where an appeal was filed against the assessment orders whic

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Authorities must endeavour to conclude adjudication with due expedition

Bimal Jain 16 May 2025 at 09:49

The Hon'ble Supreme Court issued notice in a batch of 40 cases where the Revenue is challenging the Delhi High Court's ruling in favour of taxpayers.

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Neither AAR nor AAAR have jurisdiction to decide on the taxability under the Finance Act, 1994

Bimal Jain 14 May 2025 at 13:02

The Telangana AAAR, in the case of Maddi Seetha Devi, In re [Order-in-Appeal No. AAAR/03 of 2025 dated February 20, 2025], held that neither the Advance Ruling Authority ("AAR") nor Appellate Authority of Advance Ruling ("AAAR") have any jurisdiction

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IGST refund cannot be denied despite availing duty drawback

Bimal Jain 27 March 2025 at 09:12

The Hon'ble Madras High Court of Madurai Bench in the case of M/s Modern India Products v. The Assistant Commissioner of Customs House IGST Section & Ors.[Writ Appeal (MD) No. 1559 of 2021 dated February 21, 2025], allowed refund claim by the assesse

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ITC cannot be denied due to wrong address and GSTN on invoices

Bimal Jain 27 March 2025 at 09:10

The Hon'ble Delhi High Court in the case of B Braun Medical India (P.) Ltd. v. Union of India [W.P.(C) 114 of 2025 dated March 12, 2025] set aside the order wherein a demand order was passed on the Assessee was claiming excess Input Tax Credit ("ITC"

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Royalty is not a tax but a contractual payment

Bimal Jain 25 March 2025 at 09:07

The Hon'ble Chhattisgarh High Court in Mahesh Sharma v. Union of India [Writ Petition Tax No. 151 of 2024 dated August 02, 2024] dismissed the writ petition challenging the Show Cause Notice ("SCN") demanding service tax on royalty. The court relied

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Tax collected at the stage of detention can be claimed as GST refund if excess tax is paid in regular returns

Bimal Jain 25 March 2025 at 09:04

The Hon'ble Madras High Court in M/s Chetna Steel Tubes (P.) Ltd. v. Goods and Service Tax Network (GSTN), New Delhi [Writ Petition Nos. 19976 & 19977 of 2021 dated August 08, 2024] dismissed the writ petitions challenging a circular that directed ta

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Writ Petition cannot be filed directly after issuance of intimation of tax

Bimal Jain 24 March 2025 at 10:01

The Hon'ble Karnataka High Court in the case of M/s. Sri Nanjudappa Constructions v. Union of India [Writ Petition No. 34742 of 2024 (T-RES) dated January 15, 2024] dismissed the writ petition was to be dismissed as premature since tax intimation iss

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SCN cannot be issued without considering the reply to pre-consultation notice

Bimal Jain 24 March 2025 at 09:56

The Hon'ble Bombay High Court in the case of FSM Education Pvt Ltd v. Union of India [Writ Petition (L) No. 28229 of 2024 dated January 21, 2025] held that no adjudication orders were to be passed where a pre-consultation notice is issued to an Asses

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Deficiencies in a GST refund application should be communicated through deficiency memo

Bimal Jain 10 March 2025 at 10:12

The Hon'ble Bombay High Court, in the case of Raiden Infotech India (P.) Ltd. v. State of Maharashtra [Writ Petition (L) No. 22309 of 2024 dated December 14, 2024] restored the Refund Application where the deficiency memo in Form GST RFD-03 was not i

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