Case Laws

CAE Simulation Training Private Limited Vs Commissioner, Central Tax
High Court - Allahabad
Writ Petition

Supply of education and training services to commercial pilots, in accordance with the approved training curriculum. Matter Remanded to AAR.

October 8, 2025

XY Vs Union of India And Ors
High Court - Delhi
Writ Petition

Grant of a reward to an informer is generally a discretionary grant, which cannot be claimed as a right.

October 8, 2025

JSW Techno Projects Management Limited And Anr Vs Union of India And Ors (Bombay High Court)
High Court - Bombay
Writ Petition

Resorting to Section 161 to correct an SCN figure is deemed inappropriate and a "tactic to delay the adjudication process."

October 8, 2025

Guru Mahesh Medicals Vs Assistant Commissioner of Commercial Taxes
High Court - Karnataka
Writ Petition

GSTR-3B vs GSTR-2A Mismatch: GST Orders Quashed For Non-Compliance with Circular 183/15/2022-GST

October 7, 2025

Prabhjot Singh Vs Union of India & Anr
High Court - Punjab and Haryana
Writ Petition

Parallel GST & Customs Proceedings: GST Recovery Upheld; Double Jeopardy Plea Rejected

October 7, 2025

Kerala Devaswom Recruitment Board ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Recruitment Services by Devaswom Board are Taxable Supply

October 7, 2025

Becton Dickinson India Private Limited ., In re
Appellate Authority for Advance Ruling - Tamil Nadu
Advance Ruling

TR-6 Challan is not a valid document for claiming ITC. AAR ruling upheld.

October 7, 2025

V.S. Trading Company ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Tapioca Flour classifiable under HSN '2303 10 00' attracting 5% GST

October 7, 2025

M.D. Traders Vs State of Uttar Pradesh And Another
High Court - Allahabad
Writ Petition

Max penalty when goods are accompained by an invoice but no e-way bill is under section 129(1)(a) and not 129(1)(b)

October 7, 2025

Muktai Enterprises Vs Superintendent, Central Tax (Anti-Evasion)
High Court - Bombay
Writ Petition

Department cannot block ITC acquired after the date of the blockage

October 6, 2025

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