Judgements and Orders, Supreme Court and High courts of India
ITC can be claimed during revocation of cancelled GST registration
Bimal Jain 04 May 2023 at 12:20
The Hon'ble Rajasthan High Court in M/s R.K. Jewelers v. Union of India [D.B. CWP No. 4236 of 2023 dated April 26, 2023] has held that, the cancellation of registration effected on the ground of non-filing of GST return, could be revoked and the asse
Unbranded namkeen products to attract 12% GST, not 5%
CS Lalit Rajput 05 April 2023 at 09:40
The Gujarat Authority for Advance Ruling (AAR) has observed that 12% GST is applicable on salted and flavouring potato chips, chivda, sev, and hing bhujiya.
Rule 89(4)(c) is ultra-vires to the provisions of GST law and held unconstitutional
Bimal Jain 03 April 2023 at 14:32
The Hon'ble Karnataka High Court in M/s. Tonbo Imaging India Pvt Ltd v. Union of India [W.P.C No. 13185 of 2020] (T-RES) dated February 16, 2023] has held that, Rule 89 (4)(c) of the Central Goods and Service Tax Rules, 2017 ("the CGST Rules") which
Resolution professional is not required to express his opinion
FCS Deepak Pratap Singh 31 March 2023 at 11:24
K. SASHIDHAR VS. INDIAN OVERSEAS BANK & ORS.
The appeal is allowed on the finding that no evidence has come forward to show that the company had made a public offer other than these 49 persons. Once allotment is made to less than fifty allottees by way of private allotment the first proviso to
The course suggested by the Counsel for the Department was acceptable to the Counsel for the Appellant. It was, therefore, suggested that the Appellant may file an affidavit of undertaking to withdraw the proceedings initiated by it before the AAR an
It appears that deceased Malkiyat Singh, Shanker Singh, Balwant Raj and injured Om Parkash, Anuradha and Sunil Kumar were travelling in an Eco Car bearing No. JK-11-A/4856 from Badkot Uttar Kashi towards Jammu.
Sale of small plots of land with development work is not taxable under GST
Bimal Jain 27 March 2023 at 15:32
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
Addition to be made for unexplained cash found during search proceedings
Bimal Jain 24 March 2023 at 12:43
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
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
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