Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Kerala High Court in the case of M/s. Isha Holidays Private Limited v. The Commissioner, SGST Department & Ors.[W.P.(C) No. 30666 of 2023 dated September 25, 2023], dismissed the petition and held that the Appellate Authority has been ves

The CESTAT, Ahmedabad in the case of M/s.Sophisticated Instrumentation v. C.C.E & S.T.-Vadodara-I [Service Tax Appeal No. 11477 of 2013 dated September 22, 2023], allowed the appeal and ruled that the assessee is a charitable trust and not covered un

The Hon'ble Delhi High Court in the case of M/s.Bhagat Ram Om Prakash Private Limited &Anr. v. The Commissioner Central Tax GST Delhi-East [W.P. (C) 12304/2023 dated September 19, 2023] stayed the proceedings pursuant to the search, conducted on the

The CESTAT, Ahmedabad in the case of M/s.Natural Petrochemicals Private Limited vs. C.C.E & S.T, Rajkot [Final Order No. A/12059/2023 dated September 18, 2023] has ruled that the assessee was aware of the chargeability of service tax upon the commiss

The CESTAT, Chandigarh in the case of M/s. Pearls Buildwell Infrastructure Limited v. Commissioner of Central Excise & Service Tax, Chandigarh - I [Service Tax Appeal No. 1196 of 2011 dated September 19, 2023] set aside the demand confirmed by the Co

The Hon'ble Delhi High Court in BOKS Business Services Pvt Ltd vs Commissioner of Central Goods and Services Tax Delhi South and Anr.[W.P.(C) 1255/2023 dated August 22, 2023]held that even when aassessee  is referred to as an agent in the agreement,

The Hon'ble Kerala High Court in M/s Sanscorp India Pvt Ltd. v. The Assistant Commissioner, Goods and Service Tax Network, Union of India [WP(C) No.24904 of 2023 dated September 14, 2023] held that, if an assessee fails to file the returns for a cont

The AAR, Gujarat, in the case of M/s Bayer Vapi Private Limited [Ruling No. GUJ/GAAR/R/2023/29 dated August 24, 2023] ruled that the transferee acquiring the rights of the lease for construction of the immovable property is not entitled to take Input

The CESTAT, Ahmedabad in M/s.General Motors India P Ltd. [Excise Appeal No. 11124 of 2015-DB dated September 13, 2023] held that, input tax paid for construction service used in relation to modernization, renovation of the existing factory is availab

The Hon'ble Delhi High Court in the case of M/s. Rahul Kumar Jain and Co. v. Union Of India &Anr. [W.P. No. 11963 of 2023 dated September 12, 2023] observed that the Revenue Department cannot cancel the GST Registration of an assessee where specific