Case Laws

Peter Tyres Vs Assistant Commissioner, Central Tax
High Court - Madras
Writ Petition

Writ petition not admissible when a detailed order considering the petitioner’s reply along with PH is passed by the Revenue Department

January 4, 2024

Radhey Trading Company Vs Principal Commissioner, Central Tax
High Court - Delhi
Writ Petition

Retrospective registration cancellation order set aside as it lacked specificity regarding the alleged fraud or misstatement

January 4, 2024

R.C. Infra Digital Solutions Vs Union Of India
High Court - Allahabad
Writ Petition

Officers of the DGGI are empowered to issue summons under Section 70 of the CGST Act

January 4, 2024

Tecnimont Private Limited ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service

January 4, 2024

PBL Transport Corporation (P.) Ltd. Vs Assistant Commissioner, State Tax
High Court - Andhra Pradesh
Writ Petition

Taxpayer's reply to the discrepancy notice must be considered while finalizing the findings of the audit

January 3, 2024

Gayatri Enterprises ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

GST is leviable on brokerage of agricultural produce

January 3, 2024

Arvind Gupta Vs Assistant Commissioner, State Tax
High Court - Calcutta
Writ Petition

Appellate Authority has the discretion to condone delay beyond statutory period

January 3, 2024

A.H. Enterprises Vs Deputy Commercial Tax Officer
High Court - Madras
Writ Petition

It is mandatory to provide a personal hearing under Section 75 of the CGST Act before passing an order

January 3, 2024

State Of U.P Vs Vivo Mobile India Private Ltd
Supreme Court -
Special Leave to Appeal

Circular Does Not Override Statutory Provisions. HC ruling upheld.

January 3, 2024

Everyday Banking and Retail Assets Vs Office of Assistant Commissioner (ST)
High Court - Madras
Writ Petition

Petitioner to pay the interest demanded in the caution notice in three equal monthly installments

January 2, 2024

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