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Judgements and Orders, Supreme Court and High courts of India



The AAAR, Karnataka, in the matter of M/s. Ms. Rabia Khanum [KAR/AAAR /02/2023 dated February 14, 2023] has upheld the advance ruling passed by AAR, Karnataka and held that the amounts received by the assessee due to the consideration, advance receiv

Posted in GST |   890 Views



The ITAT, Chennai in R. Muthukumar v. Deputy Commissioner of Income Tax [ITA No.: 3090/Chny/2019 dated February 15, 2023 has upheld the findings of the Appellate Authority and held that, there is no error in the reasons given by the Appellate Authori

Posted in Income Tax |   315 Views



The Hon'ble Orissa High Court in M/s. Namrata Pradhan v. Additional CT & GST [W.P.(C) No. 5511 of 2023 dated March 1, 2023] has held that tax, interest, penalty, fine, and fees due need to be paid for the revocation of cancellation of GST Registratio

Posted in GST |   797 Views



The ITAT, New Delhi in Reverse Age Health Services Pte Ltd v. DCIT [ITA No.1867Del/2022 dated February 17, 2023] has directed the Revenue Department to delete the disallowance of Short Term Capital Gains ("STCG") and allow the benefit of the provisio

Posted in Income Tax |   255 Views



The ITAT, Pune in Pride and Expert Properties Pvt. Ltd. v. ACIT [ITA No.860/PUN/2022 dated February 14, 2023] has held that the order passed by the Appellate Authority, confirming the view of the Revenue Department is not justified on the grounds tha

Posted in Income Tax |   211 Views



The Hon'ble Supreme Court in the State of Karnataka v. M/s. Ecom Gill Coffee Trading Pvt. Ltd. [Civil Appeal No. 230 of 2023 dated March 13, 2023] has quashed and set aside the order passed by the Hon'ble Karnataka High Court on the grounds that unti

Posted in GST |   329 Views



Taxpayers nationwide are subjected to the harsh consequences of Section 16(2)(c) of the Central Goods and Services Tax ("CGST") / State Goods and Service Tax ("SGST") Acts, 2017. In situations where suppliers have failed to file returns or remit tax

Posted in GST |   527 Views



The State Commission has correctly appraised the case, no jurisdictional error, or legal principle ignored, or miscarriage of justice, is visible. Its Order of 25.08.2014 calls for no interference.

Posted in Others |   1019 Views



The NCDRC found no illegality or infirmity in the impugned order. The present revision petition has no merit and same is dismissed in limine with no order as to costs.

Posted in Corporate Law |   172 Views



The complainants shall also be entitled to the cost of litigation awarded by the State Commission but there is no justification for awarding compensation over and above the interest awarded to the complainants and therefore, the direction for payment

Posted in Corporate Law |   191 Views