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Judgements and Orders, Supreme Court and High courts of India



The CESTAT, Bangalore in the case of M/s. Karnataka Golf Association v. The Commissioner of Service Tax and Another [Service Tax Appeal No. 21319-21320 of 2016 dated October 19, 2023] held that no service tax can be levied on the amount collected as

Posted in Service Tax |   96 Views



The CESTAT, Bangalore in the case of The Commissioner of Customs v. M/s. Kronos Systems India Pvt. Ltd. [Customs Appeal No. 558 of 2010 dated October 20, 2023] held that, the Kronos 4500 Touch ID terminal chips are classifiable under the category of

Posted in Custom |   141 Views



The Hon'ble Allahabad High Court in M/s. Om Prakash Kuldeep Kumar v. Additional Commissioner Grade-2 and Another [WRIT TAX No. - 277 of 2022 dated October 03, 2023] set aside the seizure of goods transported and held that, unlike the Value Added Tax

Posted in GST |   232 Views



The CESTAT, Kolkata in the case of M/s. Mahanadi Coalfields Limited v. Commissioner of Central Excise & Service Tax, BBSR [Excise Appeal No. 75329 of 2023 dated October 10, 2023] upheld that the imposition of excise duty applies to the clearance of c

Posted in Excise |   124 Views



The Hon'ble Madras High Court in M/s. Veeram Natural Products v. The Additional Commissioner of GST and Central Excise [W.P.(MD) Nos.6485 to 6492 of 2023 dated September 13, 2023] held that aluminium foil container should be classified under Chapter

Posted in GST |   101 Views



The Allahabad High Court in the case of M/s. Malik Traders v. State of Uttar Pradesh and Ors. [Writ Tax No. 1237 of 2021 dated October 18, 2023], dismissed the writ petition and held that, details of the Tax Invoice, E-Way bill, and Goods Receipt are

Posted in GST |   333 Views



The AAR, West Bengal, inM/s. Saraswaty Press Limited[Advance Ruling No. 20/WBAAR/2023-24 dated September 13, 2023], ruled that the services of printing question papers for conducting examinations to educational institutions, will be covered under Sl.

Posted in GST |   166 Views



The Hon'ble Allahabad High Court in the case of M/s. Vivo Mobile India Private v. Union of India and Others [Writ Tax No. 433 of 2021 dated September 5, 2023] allowed the writ petition and held that as per Rule 36(4) of the Central Goods and Services

Posted in GST |   86 Views



The Hon'ble Madras High Court (Madurai Bench) in the case of M/s. Tvl. Diamond Shipping Agencies Pvt. Ltd. v. Assistant Commissioner, Tuticorin [W.P. (MD) 6874 of 2023 dated August 29, 2023] allowed the writ petition and held that an assessment order

Posted in GST |   186 Views



The Hon'ble Kerala High Court in M/s. Steel India vs the State Tax Officer, Nattika, Thrissur and Ors.[W.P.(C) WPC No.29033 of 2023 dated October 5, 2023] held that the investigation carried out by the qualified officer should not be considered a tri

Posted in GST |   233 Views