Judgements and Orders, Supreme Court and High courts of India

The ITAT, Bangalore in M/s Mulberry Textiles LLP v. ITO [ITA No. 757/Bang/2022 dated January 3, 2023] has held that, Limited Liability Partnership ("LLP") is to be treated as a firm under the Income Tax Act, 1961 ("the IT Act") and a firm can be a pa

The Hon'ble Delhi High Court in Surender Kumar Jain v. Principal Commissioner &Anr. [W.P.(C) 17700/2022 dated January 25, 2023]set asidethe Show Cause Notice ("SCN") and consequential order cancelling the GST registration of the assessee. Held that,

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