Judgements and Orders, Supreme Court and High courts of India

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

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.

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.

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

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

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")

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

The Kerala High Court recently enhanced the compensation awarded by a Motor Accident Tribunal under the head of 'Loss of Dependency' to the parents and sibling of deceased child , who has been a victim of Motor Accident. The Hon'ble Court has enhance

The Hon'ble Supreme Court in Union of India & Ors. v. M/s. Magnum Steel Ltd. [Civil Appeal Nos. 9597-9599 of 2011 dated March 2, 2023] has held that, the person authorizing the search must express its satisfaction that the material is sufficient for

The Hon'ble Karnataka High Court in M/s Premier Sales Promotion Pvt Limited v. Union of India [Writ Petition No. 5569 of 2022 (T-RES) dated January 16, 2023] has held that, the issuance of vouchers is similar to pre-deposit instruments, which have no