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Luxury Watch Retailer Ethos Secures Supreme Court's Attention on GST Show Cause Notice Validity: Jurisdiction Issues at Play in Punjab & Haryana High Court
Ethos Ltd. vs. The Additional Commissioner & Anr.
(2024) TaxCorp(IDT) 9788 (SC)
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Supreme Court Upholds ITC Provisions under CGST Act, Clarifies Definitions and Functionality Test
Chief Commissioner Of Central Goods And Service Tax Vs M/S Safari Retreats Private Limited
(2024) TaxCorp(IDT) 9633 (SC)
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Supreme Court Upholds Calcutta HC Decision on Electronic Credit Ledger, Leaving Legal Question Open for Future Resolution
Basanta Kumar Shaw Vs The Assistant Commissioner of Revenue & ors.
(2024) TaxCorp(IDT) 9591 (SC)
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Bank Account Freeze Lifted by Supreme Court: Clarifies Legal Stand on SEZ Operations for Gem and Jewellery Activities
RHC Global Exports Pvt. Ltd. & Ors. vs. UOI
(2024) TaxCorp(IDT) 9576 (SC)
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Key Figures in Bogus Firm ITC Fraud Granted Bail by Supreme Court Amid Concerns of Evidence Tampering and Witness Influence
Saurabh Kumar vs The State of Madhya Pradesh
(2024) TaxCorp(IDT) 9534 (SC)
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GST Assessee Denied Access to Search Warrant and Order Sheets by SC
SN Jyoti Associates Pvt. Ltd vs The Intelligence Officer, DGGSTI
(2024) TaxCorp(IDT) 9316 (SC)
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Fake Firm Fraudster Freed: SC Grants Bail to Assessee-Accused After 9 Months of Custody
Ashutosh Garg vs. UOI
(2024) TaxCorp(IDT) 9307 (SC)
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SC - GST on Land Development Rights under JDA: Supreme Court Issues Notice but No Stay on Telangana HC Ruling.
Prahitha Constructions Pvt. Ltd. Vs. UOI & Ors.
(2024) TaxCorp(IDT) 9050 (SC)
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Supreme Court Modifies Penalty for E-Way Bill Non-Compliance, Sets Precedent for Inter-Unit Transport of Goods
Vardan Associates Pvt Ltd vs. Assistant Commissioner of State Tax & Ors.
(2024) TaxCorp(IDT) 8489 (SC)
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SC - Supreme Court Dismisses Revenue's Plea in Suncraft Energy ITC Case, Upholds Calcutta High Court’s Ruling.
THE ASSISTANT COMMISSIONER OF STATE TAX, BALLYGUNJGE CHARGE & ORS vs SUNCRAFT ENERGY PRIVATE LIMITED
(2023) TaxCorp(IDT) 8415 (SC)
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SC - SC Upholds Denial of Pre-Arrest Bail by Bombay HC in ITC Fraud Case.
Hira Gobind Bhatia Vs State of Central Goods and Service Tax
(2023) TaxCorp(IDT) 8020 (SC)
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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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Looking to the role attributed to the petitioner and the observations made by the High Court that the GST number, name of the firm were fabricated and other details were found to be nonexistent. No case for anticipatory bail is made out. The Special Leave Petitions stand dismissed.
Sheetal Mittal vs State of Rajasthan & Anr.
(2023) TaxCorp(IDT) 7616 (SC)
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Just because the new dispensation required exporters to pay two duties and then claim refunds, thereby inconveniencing them, could not be a ground to hold the pre-import condition as arbitrary.
UOI vs Cosmo Films Ltd
(2023) TaxCorp(IDT) 7473 (SC)
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Even though Revenue opposes the grant of bail contending that the offences alleged are serious, apparently the police statement of crucial witnesses have been examined.
Bal Mukund Vaishnav vs State of Maharashtra & anr.
(2023) TaxCorp(IDT) 7443 (SC)
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The Ministry of Finance shall depute a senior officer to engage with the Acting President of the ITAT. If the rules are required to be amended, they should be amended to incorporate e-filing requirements.
C.C.E. and S.T. Surat vs. Bilfinder Neo Structo Construction Ltd.
(2023) TaxCorp(IDT) 7441 (SC)
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The integral facts pleaded in support of the cause of action do constitute a cause empowering the high court to decide the dispute and that, at least, a part of the cause of action to move the high court arose within its jurisdiction.
State of Goa vs Summit Online Trade Solutions (p) Ltd & Ors.
(2023) TaxCorp(IDT) 7310 (SC)
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If the applicant deposits Rs.70 lakhs under protest or admission of the disputed amount, which would be adjusted in accordance with the law, the applicant can be enlarged on bail.
Subhash Chouhan vs. UOI & Anr.
(2023) TaxCorp(IDT) 7157 (SC)
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The High Court has materially erred in entertaining the writ petition against the show cause notice and quashing and setting aside the same.
State of Punjab Vs Shiv Enterprises & Ors.
(2023) TaxCorp(IDT) 7129 (SC)
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Assessee if released on bail, is required to adhere to the conditions to be imposed and diligently participate in the trial.
Ratnambar Kaushik vs. UOI
(2022) TaxCorp(IDT) 6968 (SC)
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