Judgements and Orders, Supreme Court and High courts of India

The AAR, Maharashtra in the case of In Re: AES Engineering Solar (P.) Ltd. [GST/ARA/04 of 2023-24/2024-25-57 dated July 31, 2024], ruled that the supply of electrical energy by the AES Engineering was exempt from levy of GST as per Entry No. 104 of N

The Authority for Advance Ruling, West Bengal in the case of Prinsep Association of Apartment Owners, In re [Order No. 22/WBAAR/2023-24 dated November 29, 2023] ruled that the exemption is not available when the maintenance charges exceed Rs. 7,500/-

The Hon'ble Allahabad High Court, Lucknow Bench in the case of M/s. Eveready Industries India Limited v. State of UP [Writ Tax No. 114 of 2024 dated May 31, 2024] allowed the writ petition and held that it is mandatory to grant opportunity of a perso

The Hon'ble Supreme Court in the case Union of India & Ors. v. Rajeev Bansal [Civil Appeal No 8629 of 2024 dated October 03, 2024] set aside the judgments of the various High Courts which held that the reassessment notices issued under Section 148 of

The Hon'ble Madras High Court in the case of M/s Veeram Natural Products v. Commissioner of GST & Central Excise, Madurai [Writ Petition (MD) Nos. 9446 to 9452 of 2024 dated July 03, 2024] held that the aluminium foil container is classifiable under

The Hon'ble Delhi High Court in the case of Best Crop Sciences Private Limited v. Principal Commissioner, CGST Commissionerate, Meerut and Ors. [W.P. (C) 10980/2024 dated September 29, 2024]held that the Revenue Department is not empowered to block I

The Hon'ble Madras High Court in the case of Tvl. Sri Paranjothi Traders v. State Tax Officer (Intelligence) [W.P. (MD) No. 1148 of 2024 dated July 01, 2024] dismissed the writ petition and thereby held that the Intelligence Officer is empowered to p

The Hon'ble Madras High Court in the case of M/s C. Srinivasa Moorthy v. Deputy State Tax Officer, Intelligence, Hosur [Writ Petition No. 12426 of 2024 dated June 07, 2024] held that no recovery of GST on seigniorage fee and mining lease until the Ni

The Hon'ble Karnataka High Court in the case of M/s Alstom Transport India Ltd. v. State of Karnataka [Writ Petition No. 23915 of 2023 dated July 09, 2024] passed an ad-interim stay order on the adjudication proceedings seeking the levy of the Integr

The Gujarat AAR, in the case of M/s Allemia India Private Limited, In Re [Ruling No. GUJ/GAAR/R/2024/17 dated. July 02, 2024] ruled that the deduction made by the Applicant from employees' salaries for food provided at the factory premises does not q