Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Gujarat High Court in M/s Choksi Exports v. Union of India [R/Special Civil Application No. 23798 of 2022 dated February 03, 2023] has held that, the Revenue Department cannot withhold the refund on the grounds that the assessee had been

The court rightly pointed out that a "Gratuitous Passenger" is that person who has taken lift in the vehicle. Since insurance company has not material substance to prove that the person injured is a Gratuitous Passenger and hence cannot claim repudia

The said judgment passed by the State Commission was challenged by the appellant before the National Commission, which dismissed the petition on the ground that the appellant had violated the terms of the insurance contract. Review petition was also

The said judgment passed by the State Commission was challenged by the appellant before the National Commission, which dismissed the petition on the ground that the appellant had violated the terms of the insurance contract. Review petition was also

Burglary is defined as a forced entry to a house /home or company to steal something. It means for burglary claim there must be a forced entry or forced exit from the premise of the insured. The key clause in burglary insurance is � The cover is gran

The AAR, Karnataka in the matter of M/s S.K. Swami & Company [Advance Ruling No. KAR ADRG 05/2023 dated January 23, 2023] has ruled the rate of Goods and Services Tax ("GST") @ 18% is exigible on works contract services executed to Indian Railways by

The CESTAT, Kolkata in the matter of M/s. S. L. Polypack Private Limited v. Commissioner of CGST & CX, Howrah Commissionerate [Excise Appeal No.75342 of 2018 dated January 20, 2023] set aside the order denying CENVAT Credit to the assessee and held t

The Hon'ble Kerala High Court in the matter of Sasi Pathirakunnath and Anr. v. Assistant State Tax Officers and Ors. [WP(C) No. 31445 of 2022 dated January 18, 2023] held that, there is no malice or lack of jurisdiction of the Revenue Department to i

The Hon'ble Jharkhand High Court in M/s Subhash Singh Choudhary v. State of Jharkhand [W.P.(T) No. 2404 of 2020, dated January 9, 2023] quashed the order denying migration of unadjusted Tax Deducted at Source ("TDS") amount available under the Value

The Hon'ble Karnataka High Court in M/s Premier Sales Promotion Pvt Limited v. Union of India [Writ Petition No. 5569 of 2022 (T-RES) dated January 16, 2023] has set aside and quashed the order passed by AAAR, Karnataka, which upheld the ruling passe