Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Calcutta High Court in Perfect Enterprise v. State of West Bengal [W.P.A. No. 532 of 2023 dated June 15, 2023] set aside the penalty order passed by the Adjudicating Authority which was later upheld by the Appellate Authority and opined t

The Hon'ble Bombay High Court in Shri Prakash Kumar Rameshbhai Patel v. State of Maharashtra [Criminal Writ Petition no. 2053 of 2023 dated June 28, 2023] held that, the Petitioner's Advocate can remain present during the recording of the Petitioner'

The Hon'ble Calcutta High Court in M/s OFB Tech Private Limited v. State of West Bengal & Ors. [WPA 1271 of 2023 dated January 24, 2023] has set aside the order passed by the Appellate Authority and remanded back the matter to Appellate Authority to

The AAR, West Bengal in M/s KSB Limited [Ruling No. 02/WBAAR/2023-24 dated May 19, 2023] ruled that the supply of pumps along with their installation and commissioning work for a sewerage treatment plant qualifies as a Works Contract Services and tax

The ITAT, New Delhi, in Mohammad Saleem v. ITO, Ward 63(3), New Delhi 110002 [ITA No.28/Del/2023 dated June 7, 2023] held that delay of 191 days in filing appeal before the ITAT due to the lack of access to e-mail resulting in non-communication of di

The Hon'ble Gujarat High Court in Nirajkumar Naresh kumar Lakhyani v. State of Gujarat [Special civil application no. 6777 of 2023 dated April 27, 2023] set aside the order of Adjudicating Authority and allowed the assessee to make payment of tax lia

The Hon'ble Bombay High Court in Bharat Parihar v. State of Maharashtra Thr. PP Office and Ors. [Writ Petition No. 3742 of 2023 dated June 30, 2023] set aside the provisional attachment order and held that the provisional attachment order is not vali

The Hon'ble Calcutta High Court in Earthmark Traders v. Joint Commissioner, State Tax, Chinabazar&Rajakatra Charge &anr. [MAT 791 of 2023 dated May 12, 2023] set aside the order passed by Appellate Authority and held that the Appellate Authority cann

The Hon'ble Allahabad High Court in Sunil Enterprises v. Commissioner Commercial Tax [Writ Tax no. 730 of 2023 dated May 29, 2023]set aside the order passed by the Adjudicating Authority and held that once the dates have been fixed and communicated t

The Hon'ble Madhya Pradesh High Court in M/s Kia Motors India Pvt. Ltd. v. The State of Madhya Pradesh & Ors. [Writ Petition No. 20600 of 2020 dated May 1, 2023] dismissed the writ and held transporting demo vehicle from one state to another between