Judgements and Orders, Supreme Court and High courts of India

The AAR, Maharashtra in the matter of M/s Mumbai Aviation Fuel Farm Facility Pvt. Ltd. [Order No. GST-ARA-126/2019-20/B-107 dated December 1, 2022] has ruled that, pipelines laid outside factory premises are not covered within term 'plant and machine

Assessment order passed under GST after death was invalid. Assessee was already dead as on the date of assessment order and therefore, the assessment orders is a nullity, and no other issues are decided by this Court and such other issues are left op

The Adjudicating Authority cannot direct a forensic audit and engage in a long-drawn pre-admission exercise which will have the effect of defeating the object of the �I&B Code,2016.

In the said judgment, SC reiterated the observations of its earlier judgement that a MOFS prepared after family arrangement was already made for the purpose of recording the information or for the information of the court, is not required to be regis

The Gujarat High Court held -that the Doctrine of Res Judicata not strictly applicable to Income Tax Proceedings yet in order to maintain consistency, theRevenue cannot be permitted to rake up stale issues again merely because the scope ofappeal is w

It was held that Share application money is capital borrowed for purpose of business or profession until shares are allotted.

The object of S. 143(1A) isthe prevention of evasion of tax - The burden of proving that the assessee has soattempted to evade tax is on the Revenue which may be discharged by establishingfacts and circumstances from which a reasonable inference can

The AAR, Uttarakhand in the matter of M/s Tara Genset Engineers (Regd.) [Advance Ruling No. 11/2022-23 dated October 31, 2022] has ruled that reimbursement of expenses as cost of diesel for running of Diesel Generator ("DG") set is an additional cons

The AAAR, Maharashtra in the matter of M/s. Accurex Biomedical Private Limited [Order No. MAH/AAAR/M-RMI 12- /2022-23, dated September 30, 2022] set aside the order passed by AAR, Maharashtra, ruling that C-Reactive Protein ('CRP') Test kit and Hb1Ac

The Hon'ble Madras High Court in M/s Immanuvel Dharmaraja Store v. Appellate Deputy Commissioner (GST) [W.P. (MD) No. 23179 of 2022 dated October 10, 2022] has held that, GST registration shall be revived, in case where the GST Registration of the as