Case Laws

Rekha. S Vs Assistant Commissioner (ST)
High Court - Madras
Writ Petition

Assessment order against the deceased is non-est in law

December 18, 2023

Suswani Foundations Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

No ITC is available on the inputs when the godowns constructed are meant for renting out for commercial purposes

December 18, 2023

Jak Communications Private Limited Vs Deputy Commercial Tax Officer
High Court - Madras
Writ Petition

Order set aside as the copy was not physically served due to which the taxpayer was unaware about the said notice

December 18, 2023

L & T Hydrocarbon Engineering Ltd ., In re
Appellate Authority for Advance Ruling - Rajasthan
Advance Ruling

EPC contract for upgradation of facilities at an oil field is classifiable as a "work contract" as not as "Support service to mining". AAR ruling upheld.

December 18, 2023

Trans Car India Private Limited Vs Additional Commissioner
High Court - Madras
Writ Appeal

Appellant allowed to file the appeal with the required pre-deposit within the extended time frame

December 18, 2023

Samadhu Medicals Vs Deputy State Tax Officer
High Court - Madras
Writ Petition

GSTR-3B and GSTR-2A Mismatch: Petitioner allowed to file appeal

December 17, 2023

Roxy Enterprises Vs Union of India
High Court - Delhi
Writ Petition

GST registration to be restored after physical verification

December 17, 2023

KK Processors ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Replacement of copper scrap, with the enameled copper winding wire amounts to supply of Goods

December 17, 2023

Platino Classic Motors India Pvt Ltd Vs Deputy Commissioner of Central Tax
High Court - Kerala
Writ Appeal

Tax dues cannot be claimed by the Revenue without involving the official liquidator

December 17, 2023

Johnson Bevisedmond Vs Joint Commissioner, Central Tax
High Court - Madras
Writ Petition

Third PH not provided: Petitioner at liberty to file an appeal within 30 days. Interim stay on recovery proceedings

December 17, 2023

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