-
HC - Madras HC on Interest Levy for Delayed Tax Payment.
Srinivasa Stampings vs UOI
(2023) TaxCorp(IDT) 7940 (HC-MADRAS)
-
HC - Delhi HC Rules on Power to Seize Assets Under GST Act.
Deepak Khandelwal vs. Commissioner of CGST
(2023) TaxCorp(IDT) 7934 (HC-DELHI)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.