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Gujarat HC Upholds AAAR Ruling, Denies GST Exemption to Services Provided to Notified Area Authority Vapi
Nepra Resources Management Pvt. Ltd. & Anr. vs. State of Gujarat
(2024) TaxCorp(IDT) 8964 (HC-GUJARAT)
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HC - Kerala HC Dismisses Writ Petition Challenging Non-Consideration of Reply to GST Show Cause Notice, Relegates Assessee to Alternate Remedy.
Manjally Jewellary Vs. State Tax Officer and Ors.
(2024) TaxCorp(IDT) 8933 (HC-KERALA)
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HC - Delhi HC Modifies GST Registration Cancellation Order, Allows Retrospective Cancellation from Date of Proprietor's Demise.
M.S. Abhay Traders vs. Commissioner DGST & Anr.
(2024) TaxCorp(IDT) 8931 (HC-DELHI)
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HC - Madras HC Sets Aside GST Assessment Order, Directs Fresh Assessment Allowing Assessee to Submit Reply and Additional Documents Missed Due to Cyclone Michaung.
Sri Rajaa Store vs. The State Tax Officer
(2024) TaxCorp(IDT) 8930 (HC-MADRAS)
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HC - Rajasthan HC Stays Proceedings for Alleged Erroneous Refund of ITC, Issues Notice on Jurisdiction for Fresh Adjudication.
Sarrs Construction vs. Chief Commissioner, State Tax
(2024) TaxCorp(IDT) 8929 (HC-RAJASTHAN)
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HC - Gujarat HC Directs Retrospective Activation of GSTIN from July 1, 2017, Considering Portal Glitch in Mapping Correct PAN, Enables Assessee to Claim ITC for Interregnum Period.
Camway Concepts vs UOI & ors
(2024) TaxCorp(IDT) 8925 (HC-GUJARAT)
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HC - Calcutta HC Sets Aside Single Judge's Order Requiring 20% Pre-Deposit of Disputed Interest Amount for Filing Appeal under CGST Act.
Evergreen Construction vs. The Commissioner of Commercial Taxes of West Bengal
(2024) TaxCorp(IDT) 8924 (HC-CALCUTTA)
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Karnataka AAR: Supply of Online Subscription-Based Clinical Database to AIIMS Taxable under Reverse Charge, Not Covered by Exemption Notification.
In the matter of Elsevier BV
(2024) TaxCorp(IDT) 8923 (AAR)
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Gujarat AAR: Insulation of Bare M.S. Pipes on Job-Work Basis Taxable at 12% for Registered Customers and 18% for Unregistered Customers, Rejects Classification as 'Manufacture'.
In the matter of Perma Pipe India Pvt Ltd.
(2024) TaxCorp(IDT) 8922 (AAR)
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Gujarat AAR: SEZ Unit Not Liable to Pay GST under RCM on Services Imported from DTA, Subject to Furnishing LUT or Bond.
In the Waree Energies Ltd
(2024) TaxCorp(IDT) 8921 (AAR)
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HC - Patna HC: 'Payment of Tax' from ECL Occurs Only Upon Return-Filing; 'Interest' Liability Automatic Upon Delay.
Sincon Infrastructure Pvt. Ltd. vs. UOI & Ors.
(2024) TaxCorp(IDT) 8920 (HC-PATNA)
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AAR - Karnataka AAAR: Licensing of Film Distribution Rights Not Classifiable as 'Broadcasting Service'.
In the matter of J.B. Exhibitors
(2024) TaxCorp(IDT) 8915 (AAR)
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AAR - Tamil Nadu AAAR: Non-Wired, Non-Tinted 'Clear Float Glass' Classifiable Under CTH 7005 2990.
In the matter of Float Glass Centre
(2024) TaxCorp(IDT) 8914 (AAR)
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AAR - Jaipur Smart City Limited Qualifies as a 'Governmental Authority', Services Taxable at 12%.
In the matter of Lakhlan and Qureshi Construction Co
(2024) TaxCorp(IDT) 8913 (AAR)
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HC - Bombay HC: Recovery Proceedings Against Former Director of Company 'Illegal', Violates Constitutional Rights.
Prasanna Karunakar Shetty vs. State of Maharashtra
(2024) TaxCorp(IDT) 8910 (HC-BOMBAY)
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HC - Madras HC Sets Aside Demand on 'Sundry Creditors' and 'Income Received' for Non-Furnishing of State-Specific Trial Balance.
TMF Business Services Ltd vs. UOI &Others
(2024) TaxCorp(IDT) 8909 (HC-MADRAS)
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HC - Madras High Court Quashes Assessment Against L&T Finance, Finds Explanation About Turnover Discrepancy Went Unnoticed.
L & T Finance Limited Vs The Assistant Commissioner
(2024) TaxCorp(IDT) 8908 (HC-MADRAS)
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HC - Bombay HC Denies Pre-Arrest Bail in Rs. 10.38 Crore Fake ITC Case, Cites Petitioner's Failure to Prove Eligibility and Non-Cooperative Conduct.
Prakash Kumar Rameshbhai Patel Vs. The State of Maharashtra and Ors.
(2024) TaxCorp(IDT) 8907 (HC-BOMBAY)
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Upholds Appellate Authority's order reducing fine imposed by Adjudicating Authority: Dismisses Revenue's writ
The Joint Commissioner of State Tax (I&E) vs Sasi Pathirakunnath.
(2024) TaxCorp(IDT) 8904 (HC-KERALA)
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HC - Madras HC Quashes Demand Order for Erroneous Reporting of Credit Notes in GSTR-1.
Oasys Cybernetics Private Limited vs State Tax Officer
(2024) TaxCorp(IDT) 8901 (HC-MADRAS)
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