Case Laws

Tvl.Shanthi Vijay Granites Vs Assistant Commissioner (ST)
High Court - Madras
Writ Petition

Order made within two days of the issuance of Form GST DRC-01 is unsustainable

October 30, 2023

Vardan Associates Pvt. Ltd. Vs Assistant Commissioner of State Tax
Supreme Court -
Special Leave Petition

Expiry of E Way bill: Penalty imposed under section 129(3) reduced to 50%

October 30, 2023

Raju Joseph(Prop: Future Graphic Systems) Vs State Tax Officer
High Court - Kerala
Writ Petition

Mere difference between GSTR2A and 3B should not be a sufficient ground to deny the assessee the claim of ITC

October 30, 2023

Parle Agro Pvt. Ltd. Vs Union of India
High Court - Madras
Writ Petition

"Flavoured Milk" has to be classified under Heading 0402 and not under Heading 2202

October 30, 2023

RR Housing (India) Pvt.Ltd. Vs Designated Committee (SVLDRS)
High Court - Madras
Writ Petition

Time limit under SVLDRS Scheme is directory in nature

October 29, 2023

Smt. K. Malathi  Vs State Tax Officer
High Court - Madras
Writ Petition

Revenue to approach liquidator first and then the directors for unrecovered dues

October 29, 2023

Cohesive Infrastructure Developers Pvt. Ltd. Vs Central Board of Indirect Taxes and Customs
High Court - Patna
Writ Petition

Statutory benefit of stay u/s 112(9) granted on payment of 20 percent of the remaining amount of tax in dispute

October 29, 2023

M & Arun Tex Vs State Tax Officer
High Court - Madras
Writ Petition

Writ dismissed as disallowance of ITC will affect the beneficiary who availed it and not the petitioners

October 29, 2023

Intec Export India Private Limited Vs Union of India
High Court - Delhi
Writ Petition

In cases where the duty drawback rates are identical, the exporters should be entitled to claim the refund of IGST paid

October 29, 2023

Bajrang Trading Company Vs Commissioner, Commercial Tax
High Court - Allahabad
Writ Petition

Mere infractions of law are not a valid ground for filing a writ petition to set aside an adjudication notice

October 26, 2023

Page 133 of 525