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HC - Allahabad HC: Non-Specification of Transport Route Not a Basis for Goods Detention under GST.
Om Prakash Kuldeep Kumar vs. Additional Commissioner Grade-2 & Anr.
(2023) TaxCorp(IDT) 8151 (HC-ALLAHABAD)
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HC - Madras HC Addresses GSTN Portal Discrepancy; Ensures Fair Play for Assessees.
East Coast Constructions and Industries Ltd vs Assistant Commissioner (ST)
(2023) TaxCorp(IDT) 8149 (HC-MADRAS)
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AAR -Tamil Nadu AAR Expands Scope of 'Proceedings' under Section 98(2) to Include Section 70 Enquiries.
In the matter of Tamil Nadu Nurses and Midwives Council
(2023) TaxCorp(IDT) 8148 (AAR) · Section 98(2)
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AAR - ITeS Rendered to Foreign Entities Conferred 'Export' Status by Tamilnadu AAR, Amplifying the Scope for Zero-Rated Supply Under IGST Act.
In the matter of Luksha Consulting Pvt Ltd.
(2023) TaxCorp(IDT) 8147 (AAR)
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HC - Allahabad HC Emphasizes Intent for Tax Evasion as Crucial; Quashes Detention Orders in E-Way Bill Case.
Shyam Sel and Power Ltd vs. State of U.P. & Ors
(2023) TaxCorp(IDT) 8143 (HC-ALLAHABAD)
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AAR - Hostel Services Taxed at 18%: Not Classified as 'Residential Dwelling' by Tamil Nadu AAR.
In the matter of Thai Mookambikaa Ladies Hostel
(2023) TaxCorp(IDT) 8142 (AAR)
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HC - Delhi HC Advocates for DMRC: Orders GST Refund on Erroneous Deposits, Citing Constitutional Safeguard.
Delhi Metro Rail Corporation Ltd Vs The Additional Commissioner
(2023) TaxCorp(IDT) 8139 (HC-DELHI)
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HC - Calcutta HC Overturns Penalty for Minor Delay Post E-Way Bill Expiry; Emphasizes No Tax Evasion Intent.
Ishaan Plastics vs. The Deputy Commissioner of State Tax
(2023) TaxCorp(IDT) 8133 (HC-CALCUTTA)
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HC - Gujarat HC Overrules GST Registration Cancellation, Cites Vague Show Cause Notice as Primary Concern.
DR Cotton Company vs. State of Gujarat
(2023) TaxCorp(IDT) 8132 (HC-GUJARAT)
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HC - Madras HC Deems 'Business Woes' and 'Employee Exit' as Justifiable Causes for Appeal Delays.
SRM Engineering Construction Corporation Ltd vs The Assistant Commissioner (ST) (FAC).
(2023) TaxCorp(IDT) 8130 (HC-MADRAS)
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HC - Shared Business Address Insufficient for GST Fraud Allegations: Andhra Pradesh HC.
Sakthi Steel Industries India Pvt Ltd vs Appellate Additional Commissioner
(2023) TaxCorp(IDT) 8123 (HC-AP)
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HC - Transitioning Ineligible ITC from VAT Period Constitutes Wilful Misrepresentation: Tripura HC Upholds Appellate Authority's Decision.
Ruchi Infocom Pvt Ltd vs. The State of Tripura & Ors.
(2023) TaxCorp(IDT) 8119 (HC-Tripura)
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AAR - Used Wind Turbine Generator Sales, Inclusive of Accessories, Subject to 12% GST, Rules Tamil Nadu AAR.
In the matter of Tvl. Raja Dheepam Spinning Mills Pvt Ltd
(2023) TaxCorp(IDT) 8116 (AAR)
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HC - Patna HC Upholds Assessment Orders Served Electronically, Dismisses Writ for Not Using Appellate Remedy.
Ram Krishna Mission Ashrama vs. The State of Bihar & Ors.
(2023) TaxCorp(IDT) 8114 (HC-PATNA)
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AAR - Tamil Nadu AAR Defines Software Sub-licensing as 'Goods'; Adds Market Support Fee to Consideration Pool.
In the matter of AVEVA Software Pvt Ltd.
(2023) TaxCorp(IDT) 8106 (AAR)
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AAR - Treated Water Derived from Effluent Water Classified as Ordinary Water, Exempt from GST, Declares Tamil Nadu AAR.
In the matter of Angeripalayam Common Effluent Treatment Plant
(2023) TaxCorp(IDT) 8105 (AAR)
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HC - Delhi HC Overturns CCI Order Citing Violation of 'Natural Justice' Principles.
E-Homes Infrastructure Pvt Ltd vs. CCI
(2023) TaxCorp(IDT) 8102 (HC-DELHI)
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AAR - GST Exemption Granted to Effluent Treated Water by a Zero Liquid Discharge Plant: Tamil Nadu AAR.
In the matter of Eastern Common Effluent Treatment Company Pvt Ltd
(2023) TaxCorp(IDT) 8096 (AAR)
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AAR - Telangana AAR Confirms 5% GST on Low-Speed Electric 2-3 Wheelers; 18% on Spare Parts.
In the matter of Versatile Auto Components Pvt. Ltd.
(2023) TaxCorp(IDT) 8095 (AAR)
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AAR - Goods Destroyed in Fire & Steel Scrap Sales Not Eligible for ITC: Telangana AAR.
In the matter of Geekay Wires Ltd.
(2023) TaxCorp(IDT) 8094 (AAR)
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