Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Bombay High Court in Dharmendra M. Jani v. Union of India [Writ Petition No. 2031 of 2018 dated June 06, 2023] held that the provisions of Section 13(8)(b) and Section 8(2) of the Integrated Goods and Services Tax Act, 2017 ("the IGST Act

The Hon'ble Tripura High Court in M/s. SR Constructions v. The Union of India and Ors.[W.P.(C) No. 399 of 2022 dated April 4, 2023]held that the assessee is entitled to take Input Tax Credit ("ITC") on taxable works contract services availed for the

The ITAT, Ahmedabad in the case of M/s.Joshi Technologies International Inc. v. The Asst. Director of Income Tax [ITA Nos. 3456/Ahd/2010 & 3195/Ahd/2011, dated May 19, 2023] held that oil wells are plant and machinery, and accordingly, higher depreci

The AAR, Telangana in the case of M/s. PES Engineers Pvt. Ltd. [TSAAR Order No. 09/2023 dated April 13, 2023] held that where parties entered into 2 distinct and separate agreements, one for supply of goods and another for works contract services in

The Hon'ble Calcutta High Court, in the case of J. L. Enterprises v. Assistant Commissioner, State Tax [W.P.A. No. 12132 of 2023 dated May 25, 2023] held that cash-credit facility is not a debt, thus cannot be attached through provisional attachment

The CESTAT, Chennai in the case of M/s. Bharat Cylinders v. Commissioner of GST & Central Excise [Service Tax Appeal No. 40090 of 2014 dated June 01, 2023] held that if refund overlaps with the period for which the demand has been confirm, the assess

The CESTAT, Delhi in M/s. B.L. Kashyap & Sons Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 54315 of 2014 dated May 30, 2013], while quashing the impugned order, set aside the liability, and held that the appellant is eligible to adjust

The CESTAT, Chennai in the case of M/s. Same Deutz – Fahr India (P) Ltd. v. Commissioner of GST & Central Excise(Customs Appeal No.42175 of 2014, dated May 26, 2023) allowed the Export Oriented Unit (“EOU") and financing company jointly to enjoy the

The AAR, Uttarakhand, in the case of M/s. Uttarakhand Public Financial Strengthening Project [Ruling No. 15/2022-23 dated March 27, 2023], ruled that the service provider has to charge GST on the whole amount of the bill including i.e. monthly rental

The Hon'ble Madras High Court in the case of Tvl. Sri Maharaja Industries v. The Assistant Commissioner (ST) (FAC) [W.P Nos. 16075, 16077, 16080 and 16082 of 2023 and W.M.P.Nos.15499, 15500, 15501, 15502, 15506, 15508, 15509 & 15511 of 2023, dated Ma