Judgements and Orders, Supreme Court and High courts of India

The applicant M/s. I-tech Plast India pvt.ltd., Survey No.108-109, Bhavnagar-Rajkot Highway, Shampara, Bhavnagar is engaged in the business of manufacturing and supply of toys made up of plastic and/or rubber or both wherein essentially plastic is th

M/s Shalby Limited, Shalby Hospital, Opp Karnavati Club, S.G. Highway,Ahmedabad-380015 having a GSTIN: 24AAICS5593B1ZC, has filed an applicationfor Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA

The applicant M/s. Manoj Bhagwan Mansukhani(M/s.Rishi Shipping),Plot No.113-116, Rishi House, Ward No.6, Industrial area, Gandhidham,Kutch-370201 is service provider operating in Kandla port; that till this timethey were handling imported fertiliser

M/s. Ahmedabad Municipal Transport Service is registered under GSTand having a GSTIN: 24AAALA1563C1ZV, has filed an application for AdvanceRuling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act,2017 in FORM GST ARA-01 discharging th

The applicant M/s. Trellborg Marine Systems pvt.ltd., 1702-1709, 17thfloor, B-Block, West Gate, YMCA club, S.G.Highway, Ahmedabad-380015 is engaged in the business of trading of products like fixtures, buoys, bollards,frontal frames and fascia pads w

The applicant M/s. Aristo Bullion pvt.ltd., R.B.Chamber, B/3. Chanla Ole, Manek Chowk, Ahmedabad-380001 has submitted that they recently registered as a private limited company with effect from 25.07.2020 for which Certificate of Incorporation is iss

The AAR, Karnataka in the matter of M/S. SPSS South Asia Pvt. Ltd., [Advance Ruling No. KAR/ADRG/15 of 2021, dated March 24, 2021] held that, supply of license of pre-developed or pre-designed software by assessee amounts to supply of goods and said

The Hon'ble ITAT, Jaipur in Modern Threads India Limited v. ACIT (Income Tax Appeal Nos. 198/JP/2019 and 199/JP/2019 decided on February 15, 2021) has held that payment of sales commission by the assessee to non-resident agents for the services rende

This appeal is directed against the order dated August 29, 2014 passed by the Commissioner of Central Excise and Service Tax, New Delhi , by which the demand of service tax amounting to Rs.5,94,76,320/- not paid on the amount received against develop

By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 23.09.2020 passed by theJoint Commissioner of Customs, Gr. VA, Nhava Sheva-V i.e., respondentNo.3 and further seeks a direction to the re