Judgements and Orders, Supreme Court and High courts of India



Aggrieved by the Impugned Order, the Appellant filed Civil Appeal before the Hon’ble Supreme Court of India [Civil Appeal No. 2406-2407 of 2022] which has been admitted vide Order dated November 3, 2023. 

Posted in Income Tax |   224 Views



M/s Mitsubishi Electric India Private Limited ("the Petitioner") entered into a Secondment and Cost Reimbursement Agreement dated March 31, 2019, with Mitsubishi Electric Corporation, Japan, the parent company wherein certain employees have been seco

Posted in GST |   189 Views



The CESTAT Bangalore, in the case of Mr. Rafeek K.T. v. Commissioner of Customs, Cochin [Customs Appeal No. 20074 of 2020 dated October 25, 2023] allowed the Appeal and held that the penalty cannot be imposed on the Appellant solely based on the retr

Posted in Custom |   167 Views



The CESTAT, Ahmedabad in Intas Pharmaceuticals Ltd. v.C.S.T.-Service Tax, Ahmedabad And Another [Service Tax Appeal No. 12716 of 2014 dated November 02, 2023] held that the services in the form of receipt of patents registered outside India are not l

Posted in Service Tax |   148 Views



The Hon'ble Calcutta High Court in the case of Jayshree Bhardwah v. Deputy Commissioner of Revenue W.B. State Tax & Ors. [WPA 1504 of 2023 dated August 7, 2023] allowed the writ petition and held that the Petitioner's appeal was dismissed by the Reve

Posted in Others |   235 Views



The Hon'ble Madras High Court in the case of M/s. Parle Agro Private Limited v. Union of India & Ors. [W.P. No. 16608 & 16613 of 2020 dated October 31, 2023] allowed the Writ Petition and held that the Flavoured Milk is to be classified under Heading

Posted in GST |   179 Views



The Hon'ble Supreme Court in the case of Principal Commissioner of Customs v. Rajendra Prasad Tak & Ors [Civil Appeal Nos. 6432-6433 of 2023 dated October 30, 2023] reinforces the primacy of the waterfall mechanism under the Insolvency and Bankruptcy

Posted in Corporate Law |   119 Views



The Hon'ble Bombay High Court in the case of M/s. IMS Ship Management Private Ltd. v. State of Maharashtra [Writ Petition (L) No. 3121 of 2023 dated October 17, 2023] disposed of the writ petition by quashing and setting aside the Appellate Order and

Posted in GST |   228 Views



The Hon'ble Rajasthan High Court (Jaipur Bench) in the case of M/s. Nahar Industrial Enterprises Limited v. Union of India [Civil Writ Petition No. 8476 of 20/21 dated October 31, 2023], allowed the Writ Petition and held that refund of Input Tax Cre

Posted in GST |   218 Views



The Hon'ble Supreme Court in the case of M/s. Modi Naturals Ltd. v. The Commissioner of Commercial Tax UP [Civil Appels No. 5822-5823 of 2023 dated November 6, 2023] allowed the appeal filed and held that, the Assessee can claim the full amount of In

Posted in VAT |   144 Views