Judgements and Orders, Supreme Court and High courts of India

Madras High Court in Greenwood (Greenwood Owners Association v. UOI), the RWAs are required to pay GST only on the differential amount collected from the member where the charges exceed Rs. 7,500.

The Hon'ble Gujarat High Court, Ahmedabad Bench in Civil Appeal No. 7388/2021 dated 24/06/2021 in case of Yasho Industries Ltd. v. UOI has upheld the validity of summons issued by Director General of Goods and Services Tax Intelligence Officer (DGGI

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

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

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

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