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Judgements and Orders, Supreme Court and High courts of India



The Hon'ble Bombay High Court in Piramal Enterprises Ltd v. The State of Maharashtra [Writ Petition No. 2836 of 2021 dated June 11, 2024], held that clauses of business transfer agreement should be understood with the context it is entered into by pa

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The Uttarakhand AAR, in the case of M/s. THDC India Limited, In re [Advance Ruling No. 06/2023-24 dated February 26, 2024] held that there is no applicability of the RCM as per the provisions of the Notification No. 13/2017-Central Tax (Rate) dated J

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The Hon'ble Madras High Court in Munusamy Nagabushanam (deceased) v. The Deputy Commercial Tax Officer[W. P. Nos. 14718 & 14723 of 2024 dated June 13, 2024] set aside the order issued to the deceased person and held that Revenue department is left op

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The Hon'ble Madras High Court in Indian Potash Ltd. v. Deputy Commissioner (ST)[W. P. Nos. W.P. NOS. 12497, 12498, 12500 & 12501 OF 2024 of 2024 dated June 06, 2024] directed the adjudicating authority to entertain the appeal which was earlier reject

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The Hon'ble Kerala High Court, Ernakulam in the case of State of Kerala v. M/s M. Far Hotels Ltd. [O.P (Tax) No. 24 and 28 of 2016 dated June 04, 2024] held that charges received by the taxpayer for services at the Ayurveda Centre, Beauty Parlor, and

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The Hon'ble Madras High Court in C. Ekambaram v. Assistant Commissioner of GST And Central Excise [W.P. No. 12380 Of 2024 dated June 7, 2024], held that fresh opportunity be granted for personal hearing and filing of reply when Show Cause Notice ("th

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The Hon'ble Madras High Court in Perfect Assayers (P.) Ltd. v. State Tax Officer (ST) [W.P. No. 12083 of 2024 dated June 03, 2024] allowed the writ petition and set aside the Order-in-Original and Show Cause Notice when reply filed by the Assessee in

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The Hon'ble Delhi High Court Mitsubishi Electric India (P.) Ltd. v. Union of India [W.P. (Civil) No. 7443 of 2024 dated May 22, 2024] set aside the order and held that the Proper Office must atleast consider the reply furnished by the Assessee on mer

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The AAR, Gujarat in the case of M/s. Dormer Tools India Pvt Ltd [Advance Ruling no. GUJ/GAAR/R/2024/12 dated May 30, 2024], ruled that the nominal amount deducted by the Applicant from employee salary would not be considered as supply of services as

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The Hon'ble Rajasthan High Court in Reliance Chemotax Industries Ltd. v. Union of India [Civil Writ Petition No. 6961 of 2023 dated May 13, 2024] has directed the Revenue not to take coercive measures against the Petitioner w.r.t Recovery pertaining

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