Judgements and Orders, Supreme Court and High courts of India



The above appeal filed by the assessee arises from order of the Commissioner of Income Tax (Appeals)-3, Ahmedabad dated 03.08.2018 for assessment year 2012-13.

Posted in Income Tax |   154 Views



All the above appeals are directed against the different Orders of the Ld. CIT(A)-25, New Delhi, Dated 25.10.2017, for the A.Ys. 2006-2007 to 2011-2012 on quantum assessments and Orders Dated 26.10.2016 challenging the levy of penalty proceedings und

Posted in Income Tax |   146 Views



This appeal by the assessee is preferred against the order dated 8.09.2010 passed under Section 143(3) read with Section 144C of the Income Tax Act, 1961 (the Act) for assessment year 2006-07.2. Vide application dated 17.05.2021 the appellant sought

Posted in Income Tax |   138 Views



The Hon’ble Karnataka High Court ("HC") in Bangalore Turf Club Limited and ors. v. Union of India [WP No. 11168/2018 and WP No. 11167/2018 decided on June 02, 2021] held that Goods and Service Tax ("GST") cannot be levied on the entire bet amount rec

Posted in GST |   193 Views



The controversy and the issues involved in the present petition are quite similar to those arising in a batch of petitions which have been heard along with the present petition. However, since the facts of the present case are slightly distinct, it

Posted in LAW |   132 Views



By way of the present petition, a writ of mandamus is sought against the Respondent to allow the Petitioner to carry forward the transitional input tax credit to the tune of Rs. 60,15,498/- by filing form GST TRAN-1 either online or manually.

Posted in LAW |   88 Views



The common thread in this present batch of petitions is that they pertain to transition of CENVAT credit from the erstwhile indirect tax regime to the present Goods and Services Tax (‘GST’) system by virtue of a right specifically conferred on the ta

Posted in LAW |   214 Views



The present petition was heard on 21st December, 2020 along with other batch matters relating to difficulties faced by taxpayers in filing form GST TRAN-1 (hereinafter “TRAN-1 Form”). However, considering that the issue involved in the present petiti

Posted in LAW |   115 Views



The prayer made in the captioned application is to grant exemption from filing requisite court-fee and sworn/notarised/affirmed affidavit. The captioned application is disposed of with a direction to the petitioner to place on record the duly sworn/n

Posted in LAW |   134 Views



By filing this petition under Article 226 of the Constitution of India, petitioner seeks a direction to the respondents to forthwith grant and sanction interest on the refund amount after expiry of three months from the respective dates of applicatio

Posted in LAW |   114 Views