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HC - Orissa HC Allows Pre-deposit Payment via Electronic Credit Ledger (ECrL), Lists Appeal Before Appellate Authority.
Kiran Motors vs. Addl. Commissioner of CT & GST (Appeal)
(2023) TaxCorp(IDT) 7958 (HC-ORISSA)
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HC - Purchaser's ITC Claim Depends on Supplier Paying Tax to the Government, Rules Patna HC.
Aastha Enterprises vs The State of Bihar
(2023) TaxCorp(IDT) 7957 (HC-PATNA)
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HC - Calcutta HC Allows Writ Appeal, Stays GST Scrutiny Proceedings Due to Completed Audit by the Audit Department.
Gopeshwar Iron and Steel Works Pvt. Ltd. vs. The Superintendent, CGST & CX
(2023) TaxCorp(IDT) 7956 (HC-CALCUTTA)
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AAR - UP AAAR Rules that 'Type-Rating' Training for Pilots Not Exempt from GST.
In the matter of CAE Simulation Training Pvt. Ltd.
(2023) TaxCorp(IDT) 7953 (AAR)
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HC - Calcutta HC Remands Refund Denial solely due to non-receipt of payment in convertible foreign currency; Issue to Adjudicating Authority.
Bimal Jhunjhunwala vs The Assistant Commissioner, CGST & CX
(2023) TaxCorp(IDT) 7952 (HC-CALCUTTA)
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AAR - ITC Eligibility on Structural Support for Plant & Machinery, Rules Rajasthan AAR.
In the matter of Uvee Glass Pvt Ltd
(2023) TaxCorp(IDT) 7946 (AAR)
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HC - Madras HC on Interest Levy for Delayed Tax Payment.
Srinivasa Stampings vs UOI
(2023) TaxCorp(IDT) 7940 (HC-MADRAS)
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HC - Delhi HC Rules on Power to Seize Assets Under GST Act.
Deepak Khandelwal vs. Commissioner of CGST
(2023) TaxCorp(IDT) 7934 (HC-DELHI)
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HC - Striking a Balance: HC's Verdict on Adjournment and Tax Liability in Voluminous Transaction Case.
Vadivelu Pyro Works vs. The State Tax Officer
(2023) TaxCorp(IDT) 7907 (HC-MADRAS)
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HC - Bank Account Freeze as Relevant Ground for Delay Condonation in Appeal Filing.
S A Iron and Metal vs. The Assistant Commissioner & Ors
(2023) TaxCorp(IDT) 7906 (HC-AP)
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HC - Bombay HC Denies Interim Relief in ITC Investigation Case, Citing Lack of Prima Facie Grounds.
Turnon Systems vs. UOI
(2023) TaxCorp(IDT) 7905 (HC-BOMBAY)
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HC - Jharkhand HC Quashes Arrest Warrant Citing Procedural Lapse, Requires Appearance within 2 Weeks.
Pankaj Agarwal & ors vs UOI & ors
(2023) TaxCorp(IDT) 7898 (HC-JHARKHAND)
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HC - Gujarat HC Clarifies Appellate Filing Requirements in IGST Refund Cases, Rejects Plea Based on Non-Uploading of Order.
Britannia Industries Ltd. vs. UOI
(2023) TaxCorp(IDT) 7895 (HC-GUJARAT)
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HC - Allahabad HC Grants Bail in Arrest Due to 'Illegal' Grounds, Considering Absence of Taxes, Penalty, and Compoundable Offences.
Ravinder Nath Sharma vs. UOI
(2023) TaxCorp(IDT) 7892 (HC-ALLAHABAD)
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HC - Kerala HC Dismisses Writ Petition Citing Availability of Alternative Statutory Remedy.
Pure Aggregates Pvt Ltd vs. Income Tax Officer & Ors.
(2023) TaxCorp(IDT) 7891 (HC-KERALA)
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HC - Allahabad HC Directs Sum Deposition to Set Aside Ex-Parte Order and Restore Equitable Balance.
Dr. Ambedkar Enterprise vs. The State of U.P. and Anr.
(2023) TaxCorp(IDT) 7890 (HC-ALLAHABAD)
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HC - Delhi HC Quashes Debit Freeze Communication without the authority of law, Imposes Cost on Revenue.
Vikas Enterprises vs. Commisisoner of CGST
(2023) TaxCorp(IDT) 7889 (HC-DELHI)
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HC - Kerala HC Directs Release of Unwarrantedly Seized Cash, Critiques Authorities' Misinformed Actions; Power to seize items, including cash, under a taxing statute should be exercised following the statute's intent and purpose.
Shabu George vs. State Tax Officer (IB) & Ors
(2023) TaxCorp(IDT) 7888 (HC-KERALA)
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SC - Dismissal of Revenue's Special Leave Petition Regarding Seized Cash Release by HC as cash did not qualify as part of the stock in trade or business assets.
State Tax Officer (IB) & Ors vs. Shabu George & Anr.
(2023) TaxCorp(IDT) 7887 (SC)
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CCI - CCI Directs DGAP to Investigate Profiteering Allegations in Ireo-Waterfront Project Post-2020.
DGAP vs Ireo Waterfront Pvt Ltd
(2023) TaxCorp(IDT) 7886 (CCI)
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