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Allahabad High Court Advocates Human Control Over Technology in GST Registration Error
Harbir Singh Contractor and anr vs UOI and 4 ors
(2023) TaxCorp(IDT) 8389 (HC-ALLAHABAD)
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AARR - Tamil Nadu AAR Denies ITC on CVD/SAD for Non-Fulfillment of Export Obligations Under GST.
In the matter of Vijay Flexi Packaging Industries
(2023) TaxCorp(IDT) 8388 (AAR)
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Bombay High Court Grants Relief to Warehouse Service Provider: Tea Blending/Packing Exempt from GST
Nutan Warehousing Company Pvt. Ltd Vs The Commissioner Central Tax and Ors
(2023) TaxCorp(IDT) 8387 (HC-BOMBAY)
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AAR - Karnataka AAR Denies GST Exemption to Central Police Force Canteen, Differentiates from Ministry of Defence’s Canteens.
In the matter of Central Police Canteen
(2023) TaxCorp(IDT) 8383 (AAR)
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HC - Kerala High Court Upholds GST Registration Cancellation, Rejects Plea for Cross-Examination in Summary Proceedings.
Steel India vs The State Tax Officer
(2023) TaxCorp(IDT) 8382 (HC-KERALA)
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AAR - Karnataka AAR Rules 18% GST on Damages for Early Termination of Sub-Lease Agreement.
In the matter of Enzyme Business Centre
(2023) TaxCorp(IDT) 8381 (AAR)
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HC - Delhi HC Orders GST Refund Post-Search, Affirms Legality of Inspection in Fake Firms Probe.
Santosh Kumar Gupta vs UOI
(2023) TaxCorp(IDT) 8379 (HC-DELHI)
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HC - Delhi HC Declares Provisional Bank Account Attachments Inoperative Post 1-Year Expiry.
Vaidhe Stainless Steel vs. Union of India & Ors
(2023) TaxCorp(IDT) 8378 (HC-DELHI)
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HC - Kerala High Court Affirms Non-Restoration of GST Registration Certificates Pending SCN Adjudication.
Golden Timber Industries vs. The Additional Director & Ors.
(2023) TaxCorp(IDT) 8377 (HC-KERALA)
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Punjab & Haryana High Court Curtails Revenue's Overuse of CGST Act Summons, Bolsters Assessee Rights
Rakesh Janghu vs. Union of India & Ors.
(2023) TaxCorp(IDT) 8376 (HC-P&H)
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HC - Delhi High Court Grants IOCL IDS Refund, Overrules Revenue's Argument on GST Rates
Indian Oil Corporation Ltd. vs. Commissioner of CGST
(2023) TaxCorp(IDT) 8374 (HC-DELHI)
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AAR - Gujarat AAR Classifies Tata’s Airbus Contract as ‘Composite Supply’, Grants 5% GST Rate.
In the matter of Tata Advanced Systems Ltd.
(2023) TaxCorp(IDT) 8369 (AAR)
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HC - Delhi HC Orders Reversal of ITC Recovered Under Duress During Search Operation.
Lovelesh Singhal Prop Shivani Overseas vs Commissioner, Delhi Goods and Services Tax & Ors.
(2023) TaxCorp(IDT) 8368 (HC-DELHI)
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HC - Kerala HC Upholds Rejection of Malabar Cement’s Transitional Credit Claim Due to Absence of Extension by Commissioner.
Malabar Cements Ltd vs. The Assistant Commissioner & Ors.
(2023) TaxCorp(IDT) 8367 (HC-KERALA)
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Delhi High Court Upholds Interest Adjustment Against IGST Refund in Export Services
Grapes Digital Pvt. Ltd. vs. Pr. Commissioner & Anr.
(2023) TaxCorp(IDT) 8361 (HC-DELHI)
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Allahabad High Court Upholds Stringent Documentation Standards for ITC Claims
Shiv Trading vs. State of U.P. & 2 Ors.
(2023) TaxCorp(IDT) 8355 (HC-ALLAHABAD)
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HC - Bombay High Court Orders Refund of ITC to Assessee, Retains 10% for Pre-Deposit in Appeal Case.
S Mahendrakumar Devichand vs UOI & ors
(2023) TaxCorp(IDT) 8354 (HC-BOMBAY)
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HC - Patna HC Rules Pre-Deposit for Appeal Under GST Can Only Be Paid Through Electronic Cash Ledger, Not Credit Ledger.
Flipkart Internet Pvt. Ltd vs The State of Bihar
(2023) TaxCorp(IDT) 8350 (HC-PATNA)
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HC - Punjab & Haryana HC Reinstates Appeal Dismissed for Manual Filing, Citing 'Electronically or Otherwise' Provision.
Optum Global Solutions (India) Pvt. Ltd. Vs. State of Haryana and others
(2023) TaxCorp(IDT) 8348 (HC-P&H)
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HC - Madras HC Reverses AAR's Exemption Denial on Services for Imported Wheat Intended for Processing.
Naga Ltd vs. Puducherry Authority for Advance Ruling and Ors.
(2023) TaxCorp(IDT) 8347 (HC-MADRAS)
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