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The deposit will be converted into an interest- bearing Fixed Deposit Receipt for a period of 12 months.
Loreal India Private Limited vs UOI
(2022) TaxCorp(IDT) 6894 (SC)
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UOI is directed to take necessary steps to ensure that while the modalities for the GST tribunal are being put in place, they shall include the requirement that all filings should be in the electronic mode exclusively and that the tribunal should be paperless in its operations.
CCE and ST Surat vs. Bilfinder Neo Structo Construction Ltd
(2022) TaxCorp(IDT) 6893 (SC)
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To hear Sutherland Global's matter on Cess transition on November 25.
Sutherland Global Services Ltd vs. Assistant Commissioner of CGST and Central Excise & Ors.
(2022) TaxCorp(IDT) 6853 (SC)
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Opinion formed by authorities for confiscation reflects no nexus with penal proceedings initiated against assessee.
The State of Punjab vs. Shiv Enterprises & Ors.
(2022) TaxCorp(IDT) 6823 (SC)
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Assessee have been in custody for nearly 14 months and co-accused have been enlarged on bail in October 2021 and May 2022.
Ramchandra Vishnoi Etc. vs. Union of India
(2022) TaxCorp(IDT) 6794 (SC)
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Sessions Court: Granting application will ultimately cause interference in the investigation which is beyond the purview of sec. 438 of Cr.P.C. Not only this but very purpose and object of investigation is likely to frustrate.
Rohan Robert Pillai vs State of Maharashtra
(2022) TaxCorp(IDT) 6792 (SC)
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Sessions Cour: The investigation is now concluded and other accused have been enlarged on bail.
Yogeshbhai Nagindas Vora vs. The State of Gujarat
(2022) TaxCorp(IDT) 6791 (SC)
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Sessions Court: Economic offences such as tax evasion, money laundering, etc. affect the economy of the country and are considered grave in nature, considering the case in hand.
Vikram Bhanwarlal Purohit vs. The State of Maharashtra & Ors.
(2022) TaxCorp(IDT) 6790 (SC)
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In the present case, there is no duty cast on the Union to refund 100% of CGST.
HERO MOTOCORP LTD Vs UNION OF INDIA & ORS
(2022) TaxCorp(IDT) 6786 (SC)
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All questions of law decided by the respective High Courts concerning Section 140 of the Central Goods and Service Tax Act, 2017 read with the corresponding Rule/Notification or direction are kept open.
UOI vs Filco Trade Centre Pvt Ltd
(2022) TaxCorp(IDT) 6643 (SC)
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When the purchaser happens to be the State, it would be not fair or reasonable to expect it to accept the bid of the lowest bidder, unless it decides to not accept the bid of the lowest bidder for reasons which are fair and legal.
Union Of India & Others Vs Bharat Forge Ltd. & Another
(2022) TaxCorp(IDT) 6595 (SC)
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Sessions Court: In the present facts and circumstances, the allegations that input tax credit is of Rs. 9.73 crore and output tax credit is Rs. 8.20 crore i.e. more than Rs.5 crore then, it is cleared that the offence is cognizable and non bailable.
Pushkar Rajendra Wangikar vs State of Maharashtra
(2022) TaxCorp(IDT) 6470 (SC)
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Sessions Court: Petitioner cannot be granted blanket protection for the reason that Petitioner, though being a sleeping partner has prima facie committed offence.
Maheshbhai Vrujilal Doshi vs. The State of Gujarat
(2022) TaxCorp(IDT) 6372 (SC)
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Revenue is duly empowered to provisionally release the seized goods, if the requirements of section 67 (6) of the CGST Act read with rule 140 of the CGST Rules are satisfied.
Union of India & Ors. vs. Palak Designer Diamond Jewellery
(2022) TaxCorp(IDT) 6328 (SC)
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Unless there was a change in the circumstances, it was not open for JC to pass another order of provisional attachment, after the earlier order of provisional attachment was withdrawn considering assessee’s representations.
Radha Krishna Industries vs. State of Himachal Pradesh & Ors.
(2022) TaxCorp(IDT) 6327 (SC)
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While the impugned notifications are validly issued u/s 5(3) and 5(4) of IGST Act, it would be in violation of Section 8 of the CGST Act and the overall scheme of the GST legislation.
Union of India vs Mohit Minerals Pvt Ltd
(2022) TaxCorp(IDT) 6255 (SC)
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Wherever a statute specifies or regulates the interest, the interest will be payable in terms of the provisions of the statute.
Union of India & Ors. Vs Willowood Chemicals Pvt. Ltd. & Anr.
(2022) TaxCorp(IDT) 6130 (SC)
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Petitioner has deposited Rs. 100 crores and vows to make deposit of Rs. 100 crores in 12 weeks.
Vinay Kant Ameta vs UOI
(2022) TaxCorp(IDT) 6050 (SC)
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The State would be entitled to recover the amount of costs, after making payment to the writ petitioner, directly from the person/s responsible for this entirely unnecessary litigation.
Assistant Commissioner (ST) & Ors Vs. Satyam Shivam Papers Pvt. Limited & Anr.
(2022) TaxCorp(IDT) 5813 (SC)
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SC - SLP Dismissed - HC had directed Revenue to sanction refund towards the IGST paid in respect of ’Zero Rated Supplies’ made vide the shipping bills.
UOI vs. Awadkrupa Plastomech Pvt. Ltd.
(2021) TaxCorp(IDT) 5190 (SC)
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