Judgements and Orders, Supreme Court and High courts of India

The Tamil Nadu AAR, in the matter of M/s. Sunwoda Electronic India Private Limited [Advance Ruling No. 06/ARA/2024 dated April 30, 2024], has held that sale of goods from third-party free trade warehousing zone ("3P FTWZ") on 'as is where is' basis t

The Hon'ble Delhi High Court in the case of Rajkumar Singhal v. Goods and Services Tax Network [W.P. (C) NO. 3773 OF 2024 dated March 14, 2024] allowed the writ petition and set aside the Show Cause Notice ("SCN") and Form GST REG 31 on the ground th

The Hon'ble Supreme Court in Commissioner of Central Excise and Service Tax Ludhianav. AB Motions Pvt. Ltd. [Civil Appeal Diary No(s). 12044/2020dated May 17, 2024] has disposed the appeal filed by Revenue challenging earlier order passed in favour o

The Hon'ble Kerala High Court in the case of Faizal Traders Private Limited v. Deputy Commissioner, Central Tax and Central Excise, Palakkad [WP (C) No. 24810 of 2023 dated February 07, 2024] wherein the Hon'ble High Court upheld the Notifications re

The Hon'ble Calcutta High Court in the case of M/s. Cosyn Limited v. Assistant Commissioner of State Tax [M.A.T. NO. 2411 OF 2023 dated April 30, 2024] held that there is no requirement to reverse the Integrated Goods and Services Tax ("IGST") credit

The Hon'ble Madras High Court in the case of KOG-KTV Food Products (India) (P.) Limited v. Joint Commissioner (Appeals) [W.P. (MD) No. 21581 of 2022 dated April 17, 2024] dismissed the writ petition and held that the Appellant is liable to pay the am

The Hon'ble Madras High Court in the case of M/s. Radhikka Ceramic World v. State Tax Officer [Writ Petition (MD) No. 1098 of 2021 dated April 04, 2024] held that the amount of advance tax that was un-utilized under the Value Added Tax ("VAT") or the

The Hon'ble Madras High Court in the case of Tvl. Cargotec India (P.) Ltd. v. Assistant Commissioner (ST) [Writ Petitioner No. 13104 of 2023 dated April 23, 2024] allowed the writ petition and held that no recovery measures shall be undertaken by the

The Hon'ble Allahabad High Court in the case of Bhole Baba Milk Food Industries Limited v. Union of India [Writ Tax No. 1431 of 2023 dated April 16, 2024] allowed the writ petition and held that the levy of fee and interest would arise only in case w

The AAR, West Bengal in the case of In Re. Sekandar Sarkar [Case No. WBAAR 01 OF 2024 dated April 04, 2024] ruled that, Paper Cups manufactured would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent as the aforesaid goods would fal