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CESTAT - CESTAT Allows CENVAT Credit on Helmet Locks required to be supplied with motorcycles as per the Motor Vehicle Act.
Hero Motocorp Ltd. Vs The Commissioner of Central Excise
(2023) TaxCorp(IDT) 7877 (CESTAT-CHANDIGARH)
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HC - Bombay HC Rules on Non-Grant of Opportunity to Rectify Procedural Defect. The court deemed the non-grant of opportunity to cure the procedural defect contrary to natural justice principles.
JEM Exporter vs. Union of India & Ors
(2023) TaxCorp(IDT) 7876 (HC-BOMBAY)
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CCI - CCI Rules No Profiteering by Subway Under Franchisee Agreement for Royalty and Advertisement Charges; Provisions of Section 171 of the Act, which deal with anti-profiteering measures, were not applicable to these services as there had been no reduction in the rate of tax for the services provided by Subway.
DGAP vs. Subway Systems India Pvt. Ltd.
(2023) TaxCorp(IDT) 7873 (CCI)
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CC - CCI Drops Anti-Profiteering Proceedings for Post-GST Real-Estate Projects; The project that began post-GST, no units were sold during the pre-GST era, making it impossible to compare pre-GST base prices with post-GST prices to determine any profiteering.
DGAP vs Vishwanath Builders Projects Ltd
(2023) TaxCorp(IDT) 7872 (CCI)
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HC - Bombay HC Disposes Writ Challenging writ challenging the constitutional validity of Section 17(5) of the Central Goods and Services Tax (CGST) Act (Blocked Credits' Constitutionality), Pending Apex Court's Decision
RMZ Hi Tech Commercial Parks Pvt Ltd & Anr vs. Union of India & Ors.
(2023) TaxCorp(IDT) 7871 (HC-BOMBAY)
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HC - Calcutta HC Quashes Recovery Action Against Service Recipient for GSTR-2A-GSTR-3B Mismatch in the absence of any investigation done at the end of the supplier whose invoices were not reflecting in GSTR-2A.
Suncraft Energy Pvt. Ltd. vs. The Assistant Commissioner, State Tax
(2023) TaxCorp(IDT) 7866 (HC-CALCUTTA)
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HC - Kerala HC Directs Reassessment of BoE Due to 'Bona-Fide' Mistake in Claiming Duty Exemption under the Advance Authorisation Scheme; Reassessment would not cause any prejudice to the Revenue.
Esquire Multiplast Pvt. Ltd. vs. The Assistant Commissioner of Customs
(2023) TaxCorp(IDT) 7865 (HC-KERALA)
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HC - Calcutta HC Directs Filing of Statutory Appeal on goods imported by the Assessee and Restrains Coercive Action in Penalty Imposition Case
Khadim India Ltd vs. Assistant Commissioner
(2023) TaxCorp(IDT) 7864 (HC-CALCUTTA)
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HC - it is not appropriate for the authorities to simply reject a refund application on the grounds of a mismatch without giving the taxpayer an opportunity to reconcile and provide necessary explanations.
Shivbhola Filaments Private Limited vs. Assistant Commissioner CGST & Anr.
(2023) TaxCorp(IDT) 7863 (HC-DELHI)
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HC - Jharkhand High Court Dismisses Petition to Quash FIR and Criminal Proceedings in GST Evasion Case.
Anupam Kumar Pathak vs. The State of Jharkhand
(2023) TaxCorp(IDT) 7859 (HC-JHARKHAND)
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HC - Chhattisgarh HC Grants Bail to Accused of GST Evasion; Imposes Conditions Based on Completed Investigation.
Sourabh Agrawal vs. UOI
(2023) TaxCorp(IDT) 7856 (HC-CHHATTISGARH)
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HC - Orissa HC Quashes Order Passed Without Hearing Opportunity; Remits Matter for Adjudication.
Arati Behera vs State Tax Officer, CT & GST, Keonjhar
(2023) TaxCorp(IDT) 7855 (HC-ORISSA)
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HC - Delhi HC Dismisses Writ Petition Challenging Cancellation of GST Registration on the ground that SCN for cancellation was not issued by a proper officer.
Metal Edge vs. Sales Tax Officer
(2023) TaxCorp(IDT) 7854 (HC-DELHI)
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HC - Delhi HC Quashes Retrospective GST Registration Cancellation for Non-Filing of Returns.
Ashish Garg (Proprietor Shri Radhey Traders) vs. Assistant Commissioner SGST
(2023) TaxCorp(IDT) 7853 (HC-DELHI)
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HC - Madras HC Dismisses Writ Petition Against ITC Reversal on Machinery Purchase Due to Supplier's Cancelled Registration. here cannot be a mandamus contrary to the provisions of theGST Act and the Rules.
Jai Balaji Paper Cones vs. The Assistant Commissioner
(2023) TaxCorp(IDT) 7852 (HC-MADRAS)
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HC - Delhi HC Sets Aside Refund of ITC w.r.t. export of education Rejection Due to Lack of Reasoning and Non-Issuance of SCN
CHEGG India Pvt Ltd vs Commissioner of CGST & anr
(2023) TaxCorp(IDT) 7846 (HC-DELHI)
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AAR - Kerala AAR Clarifies Taxability of Goods Supplied Without Consideration for Warranty Replacement in Marine Vessels. Supply of goods without consideration in the discharge of warranty obligations is not subject to GST.
In the matter of Bright Metal Works
(2023) TaxCorp(IDT) 7845 (AAR)
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Kerala AAR - GST Applicable on Amount Charged for Structural Changes in Villa Projects; Deduction of One-Third Allowed in Taxable Value Calculation
In the matter of Palal Realty
(2023) TaxCorp(IDT) 7844 (AAR)
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HC - Gujarat HC Allows Assessee's Refund Claim for Excess IGST on Goods Supplied to Merchant Exporter. Refund claim was rejected on technical grounds.
Tagros Chemicals vs. Union of India
(2023) TaxCorp(IDT) 7843 (HC-GUJARAT)
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AAR - Kerala AAR Validates Netting-Off Receivables of One GSTIN by Another for Consideration Payment, ITC available.
In the matter of Malabar Gold Pvt Ltd.
(2023) TaxCorp(IDT) 7842 (AAR)
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