Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Delhi High Court in Ram Prakash Chauhan v. Commissioner of Delhi (Goods and Service Tax) &Anr. [W.P.(C) 6924/2022 dated January 19, 2023] set aside the order raising a demand of tax and penalty for release of the goods. Held that, neither

The Hon'ble Rajasthan High Court in the case of Gaurav Kakkar v. Directorate General of GST Intelligence, Jaipur Zonal Unit [S.B. Criminal Miscellaneous Bail Application No. 17536/2022 dated January 11, 2023] has granted bail to the assessee in the m

The Hon'ble Allahabad High Court in M/sShiv Scrap Sales v. State of U.P. & Anr. [Writ Tax No. 1519 of 2022 dated December 7, 2022] has directed the assessee to approach the competent authority by moving a proper application for giving the details of

The CESTAT, Ahmedabad in Rudra Engineering v. C.C.E. & S.T.-Vadodara-I [Service Tax Appeal No.10535 of 2013 dated January 16, 2023] has set aside the order demanding Service Tax for alleged wrongly availing abatement and wrong classification of servi

The Hon'ble Karnataka High Court in M/s. Orient Traders v. the Deputy Commissioner of Commercial Taxes (Audit) [Writ Petition No. 2911 of 2022 (T-RES) dated December 16, 2022] has permitted the assessee to make the necessary changes to its Form GSTR

The Hon'ble Karnataka High Court in M/s. Orient Traders v. the Deputy Commissioner of Commercial Taxes (Audit) [Writ Petition No. 2911 of 2022 (T-RES) dated December 16, 2022] has permitted the assessee to make the necessary changes to its Form GSTR

The Hon'ble Odisha High Court in the matter of Vedanta Ltd. v. Union of India [W.P.(C) No. 33278 of 2020 with W.P.(C) No. 24499 of 2020 and W.P.(C) No. 32166 of 2021 dated January 4, 2023] held that, when Input Tax Credit ("ITC") has been claimed for

The AAAR, Karnataka in the matter of M/s Myntra Designs Pvt. Ltd [Order No. KAR/AAAR /06/2022 dated November 21, 2022] set aside the order of the AAR for failure in giving a ruling on the question of taxability under Goods and Service Tax ("GST") on

The AAR, Gujarat in the matter of M/s Prajapati Keval Dineshbhai [Order No. GUJ/GAAR/R/2022/54 dated December 30, 2022] has held that, the supply of un-branded packaged namkeens and potato products such as chips/sev etc., according to pre-determined

The AAR, Karnataka in the matter of M/s Sree Subha Sales [Advance Ruling No. KAR ADRG39/2022 dated October 27, 2022] ruled that, if the assessee qualifies to be a pure agent then reimbursement of tree cut compensation paid to farmers and land owners