Case Laws

Shalimar Chemical Works (P) Ltd. Vs Commissioner of Commercial Taxes and Goods and Service Tax
High Court - Orissa
Writ Petition

Writ against SCN which was based on GST Audit observation is premature and liable to be quashed

May 3, 2023

Mangala Product Private Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Ruling cannot be given in respect of past supplies already undertaken by the applicant

May 3, 2023

Commissioner, Central Tax Vs Jindal Steel and Power Ltd
High Court - Orissa
Writ Petition

Application for rebate filed after the appointed date should be refunded in cash as per the provisions of Section 142(3)

May 3, 2023

William E Connor Associates and Sourcing Pvt Ltd Vs Union of India
High Court - Punjab and Haryana
Writ Petition

Any amount deposited voluntarily by the petitioner during search would not amount to collection of tax

May 3, 2023

Mohini Traders Vs State of U.P.
High Court - Allahabad
Writ Petition

Assessing Authority is obligated to provide an opportunity of personal hearing, regardless of the taxpayer's choice to avail it.

May 2, 2023

Kia Motors India Private Ltd. Vs State of Madhya Pradesh
High Court - Madhya Pradesh
Writ Petition

Supplier to furnish E-Way bill about goods exceeding Rs.50,000 in value, even for reasons other than supply

April 30, 2023

Jalsa Resorts Vs. State of U.P
High Court - Allahabad
Writ Petition

Penalty based on corroborative evidence is valid

April 30, 2023

Om Multitrade Vs State of Gujarat
High Court - Gujarat
Special Civil Application

Provisional attachment of bank account set aside as the taxpayer agreed to pay the outstanding tax amount in installments

April 26, 2023

Nandini Ashram Trust ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

No GST exemption on accommodation to pilgrims outside religious place by charitable trust

April 25, 2023

Godrej Properties Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Applicability of GST on Infrastructure Development, common amenities and facilities charges

April 25, 2023

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