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AAR - Andhra Pradesh AAR Rules 'NBS Crackle' as 'Industrial Input,' Not 'Sugar Boiled Confectionery'.
In the matter of Sri Venkateswara Cashew Chikky Manufacturers
(2023) TaxCorp(IDT) 8032 (AAR)
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HC - Allahabad HC Sets Aside Order Due to Lack of Opportunity for Personal Hearing, Cites Violation of Natural Justice Principles.
Santosh Traders Thru Proprietor Santosh Kumar Gonda vs. State of U.P.
(2023) TaxCorp(IDT) 8029 (HC-ALLAHABAD)
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HC - Delhi HC Upholds Refund for Exported Service, Dismisses 'Intermediary' Label as Irrelevant.
Boks Business Services pvt ltd Vs COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX
(2023) TaxCorp(IDT) 8028 (HC-DELHI)
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HC - HC Rules Disabling Form-Filing Inadequate Reason for GST Registration Cancellation.
Shiv Ganga Udyog vs. Commissioner
(2023) TaxCorp(IDT) 8027 (HC-DELHI)
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HC - Delhi HC Rejects ITC Refund Denial Based on a Single "Non-Existent" Supplier.
Solidum and Stars Guild LLP vs Commissioner, Central Tax
(2023) TaxCorp(IDT) 8026 (HC-DELHI)
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HC - Allahabad HC Mandates Opportunity for Hearing as an "Expropriatory Action" in Tax Assessment; Breach of Section 75(4) Mandate.
Party Time Hospitality vs. State of U.P.
(2023) TaxCorp(IDT) 8025 (HC-ALLAHABAD)
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HC - Allahabad HC Quashes Detention of Goods and Penalty Under GST Act.
Khan Enterprises vs. Additional Commissioner & Anr.
(2023) TaxCorp(IDT) 8024 (HC-ALLAHABAD)
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SC - SC Upholds Denial of Pre-Arrest Bail by Bombay HC in ITC Fraud Case.
Hira Gobind Bhatia Vs State of Central Goods and Service Tax
(2023) TaxCorp(IDT) 8020 (SC)
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HC - Calcutta High Court Upholds Show Cause Notice, Dismisses Writ Appeal for Being Vague.
Geeta Ganesh Promoters Pvt. Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 8017 (HC-CALCUTTA)
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HC - Kerala High Court Quashes Detention Order for Frozen Shrimp Transport due to the absence of a valid E-way bill and letter of undertaking, Allows Writ Petition Despite Statutory Remedy.
Qfroz Traders Pvt. Ltd. vs. The Assistant Tax Officer
(2023) TaxCorp(IDT) 8013 (HC-KERALA)
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HC - Allahabad High Court Rules in Favor of Mandatory Hearing Opportunity Before Passing Adverse GST Order.
Bajrang Building Material vs. State of U.P. & Ors
(2023) TaxCorp(IDT) 8012 (HC-CALCUTTA)
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HC - Andhra Pradesh HC Rules Revenue Cannot Confiscate Owner's Goods/Vehicle by Questioning Consignor's Legitimacy without initiating proceedings under section 130 of the CGST Act, 2017 against the owner/s of goods and vehicle.
Arhaan Ferrous and Non-Ferrous Solutions Pvt Ltd vs Dy Assistant Commissioner-1 (ST).
(2023) TaxCorp(IDT) 8011 (HC-AP)
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HC - Patna High Court Quashes Ex-Parte Order for Lack of Merit Examination; Restores Appeal.
Ganesh Kumar vs State of Bihar
(2023) TaxCorp(IDT) 8010 (HC-PATNA)
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HC - Madras HC Allows Debit from ECrL for Pre-Deposit in Appeals, Orders Revenue to Number Appeal.
Larsen & Toubro Ltd. vs. The Joint Commissioner (ST) & Anr.
(2023) TaxCorp(IDT) 8009 (HC-MADRAS)
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AAR - Gujarat AAR Denies ITC on Leasehold Rights for Land for Manufacturing Facility Expansion.
In the matter of Bayer Vapi Pvt Ltd
(2023) TaxCorp(IDT) 8006 (AAR)
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AAR - Telangana AAR: ITC Allowed on Demo Cars for Resale, Not for Workshop Replacement Vehicles.
In the matter of Sai Service Pvt. Ltd.
(2023) TaxCorp(IDT) 8005 (AAR)
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AAR - Gujarat AAR: ITC Allowed for Canteen Facility to Permanent Employees, Not for Contract Workers.
In the matter of Eimco Elecon India Ltd
(2023) TaxCorp(IDT) 8001 (AAR)
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AAR - Uttar Pradesh AAR Rules Supervision Charges for Transmission Line Installations Subject to GST.
In the matter of Purvanchal Vidyut Vitran Nigam Ltd
(2023) TaxCorp(IDT) 8000 (AAR)
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HC - Patna HC Criticizes Revenue for Unlawful Tax Recovery, Sets Guidelines and Imposes Penalty.
Sita Pandey vs. The State of Bihar & Ors.
(2023) TaxCorp(IDT) 7999 (HC-PATNA)
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AAR - West Bengal AAR Rejects Application Seeking Condonation of Delay in Filing ITC-01.
In the matter of Norbe Pharmacy LLP
(2023) TaxCorp(IDT) 7998 (AAR)
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