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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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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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