Judgements and Orders, Supreme Court and High courts of India



THE HON'BLE BOMBAY HIGH COURT HELD THAT –when an Insurance Company has not accepted the liability under the Insurance Policy and has repudiated the claim as "No Claim", then such denial of claim would not itself amount to an arbitrable dispute. The I

Posted in Corporate Law |   268 Views



The Hon'ble Allahabad High Court in the matter of M/s. Ganpati Battery Traders v. State of U.P. [Writ Tax No. 1138 of 2021 dated December 6, 2022] has held that mere selling of batteries by piece instead by weight does not make the seller liable to b

Posted in GST |   106 Views



The AAR, Chhattisgarh in the matter of M/s Goel Medico [Advance Ruling No. STC/AAR/09/2021 dated December 17, 2021]has ruled that installation services of parts and equipment for supply of oxygen and other gases used in hospital, homes and connection

Posted in GST |   238 Views



The AAR, Chhattisgarh in the matter of M/s. Savex Technologies Pvt. Ltd. [Order No. STC/AAR/06/2022 dated August 17, 2022] has held that, Interactive Flat Panel Screens used only for data processing purposes will attract Goods and Service Tax ("GST")

Posted in GST |   313 Views



The AAR, Chhattisgarh in the matter of M/s Parsakente Collieries Limited [Advance Ruling No. STC/AAR/08/2021 dated December 17, 2021] has ruled that nil rate of Compensation Cess is applicable on supply of coal rejects by the coal washery, as long as

Posted in GST |   244 Views



PENALTIES AND ADJUDICATION PENALTY FOR FAILURE TO FURNISH INFORMATION, RETURN, ETC. SECTION 15A

Posted in Corporate Law |   153 Views



THE APEX COURT HELD THAT-Authorization for search includes authorization of seizure as well.

Posted in Corporate Law |   113 Views



The Hon'ble Calcutta High Court in Md. Yusuf v. State Tax Officer, Bureau of Investigation [MAT 1426 of 2022 with IA No. CAN 1 of 2022 dated September 28, 2022] has held that the assessee cannot approach the High Court when the first remedy is still

Posted in Income Tax |   94 Views



The Hon'ble Supreme Court in AMD Industries Limited v. Commissioner of Trade Tax, Lucknow and Anr. [Civil Appeal No. 108 of 2023dated January 9, 2023] upheld the order passed by the Hon'ble Allahabad High Court holding that due to advancement in tech

Posted in Corporate Law |   159 Views



The Hon'ble Supreme Court in M/s Shekhar Resorts Limited v. Union of India [Civil Appeal No. 8957 of 2022 dated January 5, 2023] has held that the assessee cannot be denied relief under Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 ("SVLDR Sc

Posted in GST |   363 Views