Judgements and Orders, Supreme Court and High courts of India

The challenge in this writ petition is to the vires of Section 171 of the Central Goods and Services Act, 2017 and Rules 122, 126 and 133 of the Central Goods and Services Rules, 2017.

The Hon’ble AAR Gujarat in M/s Gujarat Industrial Security Force Society [Advance Ruling No. GUJ/GAAR/R/100/2020 decided on October 14, 2020] held that the security services would be taxable to GST @18% on the entire amount received including the wag

These cross appeals filed by the assessee, as well as the Revenue are directed against separate, but identical orders ofthe Commissioner of Income Tax (Appeals)-5, Chennai both dated 27.12.2017 and pertain to assessment years 2013-14 & 2014-15. Since

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-13, Chennai, dated 17.11.2017 and pertains to assessment year 2010-11.

These cross appeals filed by the assessee, as well as the Revenue are directed against separate, but identical orders ofthe Commissioner of Income Tax (Appeals)-5, Chennai bothdated 27.12.2017 and pertain to assessment years 2013-14 & 2014-15. Since,

This bunch of six appeals filed by different assessees are directed against orders of learned Commissioner of Income Tax (Appeals),Chennai /Madurai of even dated 22.10.2019/ 01.02.2019 /02.07.2019 for respective assessment years.

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-1, Chennai, dated 30.07.2018 and pertains to assessment year 2014-15.

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-15, Chennai, dated 30.10.2019 and pertains to assessment year 2007-08.

This bunch of six appeals filed by different assessees aredirected against orders of learned Commissioner of Income Tax(Appeals),Chennai /Madurai of even dated 22.10.2019/ 01.02.2019 /02.07.2019 for respective assessment years.

The Hon'ble Delhi High Court in Del Ice Cream Manufacturers Welfare's Association v. Union of India and Anr. [Writ Petition No. 5252/2019 and others dated February 9, 2021] directed the GST Council to reconsider the exclusion of small scale manufactu