Judgements and Orders, Supreme Court and High courts of India



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 |   277 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 |   232 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 |   355 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 |   537 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 |   1119 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 |   185 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 |   208 Views



The Hon'ble Allahabad High Court, Lucknow Bench in M/s. Agarwal Construction Company v. Commissioner State Tax and Ors. [Writ Tax No. - 43 of 2023 dated February 23, 2023] has set aside the cancellation order of the GST Registration of the assessee o

Posted in GST |   346 Views



The Hon'ble Rajasthan High Court in M/s. Chandni Crafts v. Union of India and Anr.[D. B. Civil Writ Petition No. 5460/2020 dated January 17, 2023] has quashed and set aside the order rejecting the refund claim of accumulated Input Tax Credit ("ITC")

Posted in GST |   372 Views



The Hon'ble Allahabad High Court in Vriddhi Infratech India Pvt. Ltd v. Commissioner, Commercial Tax and Ors. [Writ Tax No. - 4 of 2022 dated February 23, 2023] has set aside the order passed by the Revenue Department, on the grounds, that the Revenu

Posted in GST |   958 Views