Judgements and Orders, Supreme Court and High courts of India
Adjudicating Authority must provide hearing opportunity before passing an adverse order
Bimal Jain 31 August 2023 at 09:02
The Hon'ble Allahabad High Court in B.L. Pahariya Medical Store v. State of U.P [Writ Tax No. 981 of 2023 dated August 22, 2023] set aside the demand order passed by the Adjudicating Authority and held that, the assessee is not required to request fo
Department cannot arrest without issuing a notice for recovery of GST
Bimal Jain 29 August 2023 at 09:38
The Hon'ble Allahabad High Court in Ravinder Nath Sharma v. Union of India [Criminal Misc. Bail Application No. 26376 of 2023 dated July 10, 2023] granted the bail to the assessee on some conditions and held that the arrest was made without justifiab
Gaming laptops are Automatic data Processing Machines and not Video Game Console
Bimal Jain 29 August 2023 at 09:38
The CESTAT, Chennai in M/s. Asus India Private Limited v. Commissioner of Customs [Customs Appeal No. 42563 of 2018 dated August 03, 2023] held that, gaming laptops are classifiable under Customs Tariff Heading 8471 as "Automatic data processing mach
Customs dues do not impact the rights of secured creditors
Bimal Jain 26 August 2023 at 09:47
The Hon'ble Supreme Court in Industrial Development Bank of India v. Superintendent of Central Excise and Customs and Others [Civil Appeal No. 2568 of 2013 dated August 18, 2023] set aside the order passed by the division bench of the Hon'ble Andhra
The Hon'ble Madras High Court in M/s Karmaxx Infotech v. Assistant Commissioner (ST) [W.P. No. 18311 of 2023 dated June 20, 2023] dismissed the writ filed by the assessee against the order of cancellation of GST registration and held writ remedy cann
Supreme court disallows SLP, where alternative remedy not exercised by assessee
Bimal Jain 25 August 2023 at 11:31
The Hon'ble Supreme Court in M/s. Vishwanath Traders v. Union of India & Ors. [Special Leave to Appeal (C) No(s). 15594 of 2023 dated August 04, 2023] upheld the order of the Hon'ble Patna High Court wherein the high court held that extraordinary jur
Supreme Court to hear Revenue's review petitions on taxability of duty-free shops
Bimal Jain 24 August 2023 at 13:02
The Hon'ble Supreme Court in Commissioner of CGST and Central Excise Mumbai East v. M/s. Flemingo Travel Retail Ltd [Review Petition (Civil) No. 1017 of 2023 dated August 18, 2023] allowed the review petition by recalling the judgement dated April 10
VAT not applicable on inter-state sale of goods
Bimal Jain 24 August 2023 at 13:02
The Hon'ble Patna High Court in PCM Cement Concrete Pvt. Ltd. v. The Union of India [Civil Writ No. 10444 of 2012 dated July 28, 2023] held that VAT was wrongly collected by the Indian Railways by misunderstanding the transaction as intra-state sale.
ITC not allowed to buyer if supplier did not pay GST to the Government
Bimal Jain 23 August 2023 at 15:58
The Hon'ble Patna High Court in M/s. Aastha Enterprises v. State of Bihar [CWJ 10395 of 2023 dated August 18, 2023] held that ITC is in the nature of a benefit/concession and not a right extended to the assessee under the statutory scheme.The ITC to
No penalty if all taxes are paid before issuance of SCN
Bimal Jain 23 August 2023 at 15:58
The CESTAT, Chennai in M/s. Susee Auto Sales & Service Pvt. Ltd. v. Commissioner of GST & Central Excise [Service Tax Appeal No.40764 of 2013 dated July 31, 2023] quashed the penalty imposed by the adjudicating authority and held that penalty under s
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