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AAR - Composite Supply of Milling Services for PDS Exempt from GST (where the goods' value doesn't surpass 25% of the total supply's value), Rules West Bengal AAR.
In the matter of Aryan Flour Mills Pvt Ltd.
(2023) TaxCorp(IDT) 7997 (AAR)
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AAR - West Bengal AAR Rules on Taxability of Interest Payment in Sewage Treatment Project.
In the matter of Ganga STP Project Pvt. Ltd.
(2023) TaxCorp(IDT) 7993 (AAR)
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AAR - West Bengal AAR Exempts Pre and Post-Examination Services to Universities and Educational Boards from GST.
In the matter of Institute of Education and Examination Management Pvt. Ltd.
(2023) TaxCorp(IDT) 7992 (AAR)
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AAR - Karnataka AAR Allows ITC for Distributing Promotional Goods Under Schemes.
In the matter of Orient Cement Ltd.
(2023) TaxCorp(IDT) 7985 (AAR)
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AAR - Karnataka AAR Rules on GST Liability for Works Contract Services.
In the matter of Vinod Kumari Goyal
(2023) TaxCorp(IDT) 7984 (AAR)
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HC - Jharkhand HC Rules on Prospectivity of Amendment for Refund Computation.
Tata Steel Ltd. Vs. UOI
(2023) TaxCorp(IDT) 7983 (HC-JHARKHAND)
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HC - Madras HC Rules on Jurisdiction for Audit of Closed Business.
Tvl.Raja Stores vs The Assistant Commissioner (ST)
(2023) TaxCorp(IDT) 7982 (HC-MADRAS)
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HC - Delhi HC Rules on Limitation for Refund Application Despite Deficiency Memo.
National Internet Exchange of India vs UOI & ors.
(2023) TaxCorp(IDT) 7976 (HC-BOMBAY)
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HC - Bombay HC Rules on Jurisdiction to Reject Refund Decided in Assessee's Favor.
Jacobs Solutions India Pvt.Ltd. Vs UOI
(2023) TaxCorp(IDT) 7975 (HC-BOMBAY)
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HC - Madras HC Rules on Credit Note Requirement for Returned Goods and Detention. A credit note is not required to be issued when the goods were being returned without even being received by the recipient.
Luminous Power Technologies Pvt Ltd. Vs State Tax Officer
(2023) TaxCorp(IDT) 7974 (HC-MADRAS)
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HC - Allahabad HC Emphasizes Minimal Hearing Opportunity Before Passing Adverse Orders.
B L Pahariya Medical Store vs. State of U.P. & Anr.
(2023) TaxCorp(IDT) 7970 (HC-ALLAHABAD)
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HC - Allahabad HC Rules Order Communicated to Assessee's Advocate as 'Deemed Service'.
Manoj Steel Traders vs. State of U.P.
(2023) TaxCorp(IDT) 7968 (HC-ALLAHABAD)
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HC - Kerala HC Emphasizes Adherence to Statutory Scheme, Dismisses Writ Petition Without Statutory Appeal.
S.K. Eldhose (SKARIA KARIKKAMATTATHIL Eldhose) vs. The State Tax Officer
(2023) TaxCorp(IDT) 7967 (HC-KERALA)
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HC - Delhi HC Deems SCN and GST Registration Cancellation Order 'Unsustainable' Due to Lack of Specific Statutory Violations.
Singla Exports vs Central Board of Indirect Taxes and Customs & Ors
(2023) TaxCorp(IDT) 7966 (HC-DELHI)
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HC - Delhi HC Orders Release of Seized Currency with Accrued Interest, Citing Recent Precedent.
Rajeev Chhatwal vs. Commissioner of GST
(2023) TaxCorp(IDT) 7965 (HC-DELHI)
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HC - Gujarat HC Directs Vodafone to Resubmit Refund Application After Annulment of Previous Rejection.
Vodafone Mobile Services Ltd vs UOI
(2023) TaxCorp(IDT) 7964 (HC-GUJARAT)
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HC - Bombay HC Rules that Digital Work Sent Electronically to Foreign Recipient is Not OIDAR.
Globolive 3D Pvt Ltd vs UOI
(2023) TaxCorp(IDT) 7963 (HC-BOMBAY)
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HC - Patna HC Upholds Penalty on Excess ITC Claim as 'Proper and Civil Liability'.
Munna Traders vs. The State of Bihar
(2023) TaxCorp(IDT) 7962 (HC-PATNA)
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Delhi HC: Concurrent Investigations by Different Agencies Permissible Under CGST Act
Hanuman Enterprises (OPC) Pvt Ltd vs. The Additional Director General DGGI
(2023) TaxCorp(IDT) 7961 (HC-DELHI)
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HC - Himachal Pradesh HC Restrains Revenue from Proceeding with Demand Order Pending Formation of Appellate Tribunal.
Vardhman Ispat Udyog vs State of Himachal Pradesh & ors.
(2023) TaxCorp(IDT) 7959 (HC-HP)
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