Judgements and Orders, Supreme Court and High courts of India

In M/s.Joseph Tea Company ltd. v. State Tax Officer [WP(C)No. 17235 of 2020 decided on June 17, 2021] M/s. Joseph Tea Company ltd. ('the Appellant') is a registered dealer under the Kerala Value Added Tax Act ('the Kerala VAT Act'), had migrated from

In M/s. Nezone Tubes Limited v. The Assistant Commissioner (CT) [W.P. No. 4176 of 2014 and M.P. No. 2 of 2014 decided on July 14, 2021] M/s. Nezone Tubes Limited ('the Petitioner') filed a writ petition on the issue that whether the benefit of Input

In M/s. Air India Ltd. v. Commissioner of Customs [Custom Appeal No. 40035 of 2021 – SM dated July 09, 2021], M/s Air India Ltd. ('the Appellant') was granted custodianship permission for the export of cargo. The Appellant, as a custodian, are duty b

In Ashok Kumar B. Chowatia v. Joint Commissioner of Income Tax (TDS), Chennai [W.P. Nos. 31167, 31170, 31172, 31174 of 2018, W.M.P. Nos. 36373, 36376 and 36379, 36380 of 2018 dated April 16, 2021]. Ashok Kumar B. Chowatia ('the Petitioner') challenge

In Re: Global Gruh Udyog [Advance Ruling No. GUJ/GAAR/R/21/2021 decided on July 8, 2021] Global Gruh Udyog ("the Applicant") raise issue w.r.t. classification of puri papad and unfried papad ("Impugned goods").

In GMR Infrastructure Ltd. v. the Deputy Commissioner of Income Tax [ITA No. 1036 of 2017 decided on July 6, 2021] GMR Infrastructure Ltd. ("the Appellant") filed an appeal against order by ITAT, Bangalore w.r.t. to the issue that whether the Appella

In C.C.E. & S.T.-Surat-I v. Palak Designer Diamond Jewellery [Excise Appeal No.10239 of 2020 decided on July 23, 2021] the revenue filed an appeal against Order-in-Appeal wherein the Commissioner (Appeals) remanded the matter on the ground of adjudic

The Hon'ble CESTAT, Bangalore in General Motors Technical Centre India Pvt. Ltd. v. Commissioner of Central Tax [Service Tax Appeal No. 20400 of 2020, dated April 1, 2021] set aside the order passed by the Commissioner (Appeals) rejecting the refund

In Re: M/s. Vajra Infracorp India Private Limited [TSAAR Order No.03/2021 decided on July 19, 2021] wherein the assesee is provider of taxable services of construction of residential complexes.

In M/s. Tata Motors Ltd. v. DCIT(LTU)-2 [ITA No. 2397/Mum/2019 decided on June 25, 2021], M/s. Tata Motors Ltd. ('the Appellant') filed an appeal against the order of Commissioner of Income Tax (Appeals)-1, Mumbai ('the Respondent') computing set-off