Judgements and Orders, Supreme Court and High courts of India

Mr. Aproov Kurup, CGSC with Mr. Abhishek Khanna, GP. Ms. Sonu Bhatnagar, Sr. Standing Counsel with Ms. Venus Mehrotra, Ms. Anushree Narain, Ms. Mallika Joshi and Mr. Vaibhav Joshi, Advs. For R-2. Mr. Harpreet Singh, Senior Standing Counsel with Ms. S

At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question of law for the decision of this court in the above referred cases :

This case was heard on 24.02.2021 whereafter the case wasreserved for pronouncement of judgment on 15.03.2021. But as thisBench was not available from 15.03.2021, the case was listed on12.03.2021 under the caption ‘for direction’. Since the matter wa

Input tax credit is a beneficial piece of legislation but subject to various conditions and limitations prescribed under Section 16 and 17 of CGST Act, 2017.

The captioned appeal has been filed at the instance of the Assessee against the order of the Commissioner of Income Tax(Appeals)-1, Ahmedabad (?CIT(A)? in short), dated 07.08.2018 arising in the penalty order dated 30.06.2017 passed by the Assessing

The Hon'ble Madras High Court in Shri Nandhi Dhall Mills India Pvt. Ltd. v. Senior Intelligence Officer, DGGST &Ors. [W.P. No. 5192 of 2020 and WMP. No. 6135 of 2020] directed the Revenue Department to refund the amount of INR 2 crore collected from

The Hon'ble AAR, Karnataka in Re: M/s Page Industries Limited [Advance Ruling No. KAR ADRG 54/2020 dated December 15, 2020] held that assessee is in essence not eligible to claim input tax credit ('ITC') on promotional products/materials and marketin

The Hon'ble Tripura High Court in Union of India v. M/S. Dharampal Satyapal Ltd. [Central Excise Appeal No.01/2019 and Central Excise Appeal No.02/2019, dated March 22, 2021] upheld the judgment passed by the CESTAT, Kolkata allowing the assessee to

The Hon'ble Supreme Court in Deputy Commissioner of Income Tax v. Pepsi Foods Ltd. [Civil Appeal Nos. 1106 to 1139 of 2021 decided on April 6, 2021] has upheld the Hon'ble Delhi High Court's verdict of partially striking down third proviso to Section

The Hon'ble Supreme Court of India in Government of Kerala & Anr. v. Mother Superior Adoration Convent [Civil Appeal No. 202 of 2012 and others, decided on March 1, 2021] upheld the judgments passed by the Hon'ble Kerala High Court allowing the exemp