Judgements and Orders, Supreme Court and High courts of India
In Building Roads Infrastructure & Construction Pvt. Limited. [AAR No. 07/ AP/GST/2021 dated January 18, 2021], Building Roads Infrastructure & Construction Pvt. Limited ('the Applicant') being a subcontractor sought a clarification on taxability of
Providing loans to borrowers by the bank does not amount to service
Bimal Jain 24 August 2021 at 09:20
In State Bank of Patiala v. Commissioner, Central Excise & Central Goods & Services Tax [Service Tax Appeal No. 52160 of 2019-SM dated August 9, 2021], the current appeal has been filed against the Order-In-Appeal No. 392 (CRM) ST/JDR/2019 dated Apri
In M/s Mahavir Enterprise v. State of Gujarat [R/Special Civil Application No. 9586 of 2020 dated August 19, 2021], the Hon’ble High Court of Gujarat in its order has directed Assistant Commissioner of Sales Tax ('the Respondent No. 4') to lift the p
Expenditure on Partner’s Foreign Educational Course allowable to Deductions
Bimal Jain 23 August 2021 at 17:10
In Aswathanarayana & Eswara v. Deputy Commissioner of Income-tax, Circle-I, Chennai [ Tax Case Appeal No. 409 of 2009 dated March 30, 2021], Aswathanarayana&Eswara('the Appellant') has filed the current appeal challenging the Order No. No. 550/Mds/20
ITC not available on Works Contract Services for construction of Immovable Property
Bimal Jain 23 August 2021 at 17:10
In re The Varachha Co Op Bank Ltd [Advance Ruling No. GUJ/GAAR/R/37/2021 dated July 30, 2021], M/s. The Varachha Co Op Bank Ltd ('the Applicant') having undertaken construction of their New Administrative Office has sought an Advance Ruling on applic
In M/s. Sony India (P) Ltd. v. Union of India [Writ petition no. 4793 of 2021 dated August 12, 2021] the Hon’ble Telangana High Court directed the Custom Commissioner to amend the Bill of Entry ('BOE') so as to enable the Importer to claim refund of
In Re Union of India vs Vishnu Aroma Pouching (P.) Ltd. [SLP (Civil) DIARY NO(S). 1434/2021 decided on June 29, 2021] the Hon’ble Supreme Court dismissed the Special Leave Petition by looking to the period of delay and the casual manner in which the
In M/s. Wago Private Limited, [Advance Ruling No. GUJ/GAAR/R/33/2021dated July 30, 2021], M/s. Wago Private Limited ('the Applicant') in process of establishing new factory has sought an Advance Ruling on applicability of Input Tax Credit ('ITC') on
Provisions of Section 16(2)(c) of CGST Act challenged before Tripura HC
Bimal Jain 21 August 2021 at 19:11
The Hon'ble High Court of Tripura in Re: Sahil Enterprises v. Union of India [WP(C) NO. 531 Of 2021 dated August 09, 2021] issued notice for the limited purpose of removing attachment of Input Tax Credit ('ITC') ledger of assessee.
The petitioner has challenged the validity of the notification numbers 20/2021 and 38/2021.
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