Judgements and Orders, Supreme Court and High courts of India

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.

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

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.

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

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

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