Judgements and Orders, Supreme Court and High courts of India
Application's common-portal filing date is relevant when construing limitation
Bimal Jain 15 November 2022 at 09:47
The Hon'ble Gujarat High Court, in the case of Chromotolab and Biotech Solutions v. Union of India, [R/SPECIAL CIVIL APPLICATION NO. 16308 of 2020] ruled that the date of filing of the application by the assessee on common portal would be treated as
Appellant is entitled to interest from the date of deposit to the date of refund
Bimal Jain 12 November 2022 at 17:31
The CESTAT, New Delhi in the matter of M/s BBM Impex Pvt. Limited v. Principal Commissioner of Customs (Preventive) [Customs Early Hearing Application No.50414 of 2022 with Customs Appeal No. 51662 of 2022-SM] has held that, the appellant is entitled
The Orissa High Court, in the case of M/s Durga Raman Patnaik v. Additional Commissioner of GST (Appeals) and Others, [W.P.(C) No. 7728 of 2022], asked the appropriate officer to give a chance to the Petitioner to take all necessary steps to revive r
Interest leviable only on cash portion of GST liability with retrospectively from July 1, 2017
Bimal Jain 12 November 2022 at 12:03
The Hon’ble Chhattisgarh High Court in the case of M/sAbis Export India Private Limited v. State of Chhattisgarh, [WPT No. 100 of 2019], held that the amendment to Section 50 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) regarding
GST leviable on value of free Diesel filled in vehicles by Recipient for GTA Services
Bimal Jain 12 November 2022 at 12:03
Value of Free Diesel filled in vehicles by the Recipient must be subject to GST by adding the free value diesel in the value of the GTA service
THE HIGH COURT HELD THAT merely because a person has consumed alcohol in excess of the limit prescribed under the penal provisions of the Motor Vehicles Act, 1988, it could not be said that he was 'under the influence of the alcohol', and the insuran
An Unilateral Exclusion Clause in Insurance Contract is Void since inception
FCS Deepak Pratap Singh 10 November 2022 at 17:48
Non-compliance of Clauses (3) and (4) of the IRDA Regulation, 2002 precededby unilateral inclusion, and thereafter followed by the execution of the contract,receiving benefits, and repudiation after knowing that it was entered into for aknown fact to
Payment made to non-residents marketing partners for sales services is FTS
FCS Deepak Pratap Singh 10 November 2022 at 17:42
Payment made by the assessee to non-resident marketing partners for providing pre- and post-sale services related to software solutions is in the nature of Fees for Technical Services.
Mere use of word arbitrator or mediators do not create arbitration agreement
FCS Deepak Pratap Singh 09 November 2022 at 17:07
The Apex Court held that - Dispute resolution clause in MoU used words "Mediators/Arbitrators", "any breaches" and "decision to be final" is not an Arbitration Clause /Agreement.
The proceedings under Arbitration & Reconciliation Act, 1996 and SARFAESI Act, 2002 can go hand in hand and matters on which SARFAESI Act,2002 are applicable can be referred to the Arbitration. The court further held that the provisions of SARFAESI A
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