Showing Page 1 of 162
Reckitt Benckiser India Private Limited Vs Union of India

29-Jan-2024

High Court - Delhi (Writ Petition)

Constitutional validity of Section 171 of the CGST Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the Rules, 2017 is upheld

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Ashoka P.U. Foam (India) Pvt. Ltd. Vs State of U.P. And 3 Others (Allahabad High Court)

23-Jan-2024

High Court - Allahabad (Writ Petition)

Presence of mens rea for evasion of tax is a sine qua non for imposition of penalty under section 129

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Sri Guberan Steels Vs Assistant Commissioner (ST)

21-Jan-2024

High Court - Madras (Writ Petition)

Revenue to reconsider assessment as non availability of documents impacted taxpayer's ability to respond to the assessment orders

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Tulip Nilgiris Exports Pvt Ltd Vs Additional Commissioner of Central Taxes and Central Excise (Appeals)

21-Jan-2024

High Court - Madras (Writ Petition)

Clubbing of unutilized ITC refund claims beyond the calendar month for zero-rated exports is allowed

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Global Calcium Private Limited Vs Assistant Commissioner

18-Jan-2024

High Court - Madras (Writ Petition)

Director’s remuneration which are declared as 'Salaries' in the books of a company and subjected to TDS under Section 192 of the IT Act, are not taxable being consideration for services by an employee to the employer

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Ramesh Chander Vs Assistant Commissioner, Central Tax

18-Jan-2024

High Court - Delhi (Writ Petition)

Registration cannot be cancelled with retrospective effect mechanically. Proper officer’s satisfaction for cancellation must be based on objective criteria.

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Garg Enterprises Vs State of U.P.

18-Jan-2024

High Court - Allahabad (Writ Petition)

Section 107 has an inbuilt mechanism and impliedly excludes the application of the Limitation Act

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MakeMyTrip (India) Private Limited Vs State Tax Officer

17-Jan-2024

High Court - Madras (Writ Petition)

Non-consideration of the reply to the show cause notice certainly prejudices the taxpayer and denies him a reasonable opportunity to establish his position

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VSM Weavess India Private Limited Vs Assistant Commissioner (ST)

17-Jan-2024

High Court - Madras (Writ Petition)

Refund claim cannot be rejected on the ground that debit entries were not made

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Shreya International Vs Principal Commissioner

17-Jan-2024

High Court - Delhi (Writ Petition)

Cancellation of registration with retrospective effect should be based on objective criteria and cannot be mechanical

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Roli Enterprises Vs State Of U.P

15-Jan-2024

High Court - Allahabad (Writ Petition)

Non-filling up of Part 'B' of the e-Way Bill without any intention to evade tax cannot lead to imposition of penalty

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Vivek Narsaria (Prop: Manish Trading) Vs State of Jharkhand

14-Jan-2024

High Court - Jharkhand (Writ Petition)

DGGI and State GST authorities enjoy equal standing in initiating and concluding investigations

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National Insurance Co. Ltd. Vs State of Bihar

14-Jan-2024

High Court - Patna (Writ Petition)

Amount recovered by the GST authorities due to the absence of a constituted GST Tribunal to be refunded with interest

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Flooratex Rubber & Plastics (P) Ltd. Vs Joint Commissioner (General)

14-Jan-2024

High Court - Kerala (Writ Petition)

Taxpayer entitled to interest u/s 56 in case of delayed refund

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Rajni Gupta(Prop: Gupta Sales Corp) Vs Principal Commissioner State GST and Anr

11-Jan-2024

High Court - Delhi (Writ Petition)

Retrospective GST registration cancellation: Petitioner must be put to notice that the registration was liable to be cancelled retrospectively

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Tvl. Sharmi Traders Vs Assistant Commissioner

11-Jan-2024

High Court - Madras (Writ Petition)

Order rejecting ITC u/s 16(2) must consider the documents produced by the petitioner to corroborate the assertion that legitimate purchases were made

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V.S.K. Traders & Services Vs Assistant Commissioner (ST)

10-Jan-2024

High Court - Madras (Writ Petition)

Taxpayer must be provided a reasonable opportunity before the cancellation of registration

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Hari Om Metals Vs Commissioner, Central Tax

10-Jan-2024

High Court - Delhi (Writ Petition)

Registration could be cancelled with retrospective effect only if deemed fit by the proper officer and based on objective criteria

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Malabar Fuel Corporation Vs Assistant Commissioner

10-Jan-2024

High Court - Kerala (Writ Petition)

Section 54(3) does not restrict the refund in cases where the input and output supplies are the same

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Acrologic Business Solutions Private Limited Vs Assistant Commissioner of Central Taxes

10-Jan-2024

High Court - Madras (Writ Petition)

Period impacted by the COVID-19 pandemic to be excluded from the limitation period for filing a refund application

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Ramesh Radav Vs Union of India (Patna High Court)

10-Jan-2024

High Court - Patna (Writ Petition)

Registration Cancellation: Petitioner's failure to contest the non-filing of returns weakened the case

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Goodyear India Limited Vs State Tax Officer

08-Jan-2024

High Court - Kerala (Writ Petition)

Where statutory appeal process u/s 107 can be explored, petitioner ought to have filed an appeal, instead of approaching this Court

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Goutam Bhowmik Vs State of West Bengal

08-Jan-2024

High Court - Calcutta (Writ Appeal)

Proper officer is bound to afford an opportunity of hearing before passing an adverse decision

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Ventair Engineers ., In re

08-Jan-2024

Authority for Advance Ruling - Telangana (Advance Ruling)

GST Tax Rate on Rental / Leasing Charges for Industrial Equipment

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Akbar Ali Transport Services Vs State of U.P

08-Jan-2024

High Court - Allahabad (Writ Petition)

Notice must be served on the petitioner before the truck is seized u/s 129

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