Decision / Observations [Order of the Hon'ble High Court of Calcutta, dated 30.07.2025, in M.A.T. no. 104 of 2024] The…
Facts The Petitioner, engaged in export of services, had claimed refund of unutilized GST Input Tax Credit (ITC) by providing…
[Order of the Hon'ble High Court of Delhi, dated 09.04.2025, in W.P. (C) No. 4576 of 2025] Importance of cross…
Orissa HC judgment dt. 18.02.2025 in W.P.(C) No. 3055 of 2025 Goods were detained & notice was issued u/s.129 of…
GST was paid but later clarified as not payable by a beneficial circular. In Messrs Aculife Health Care (P.) Ltd.…
Order of the Andhra Pradesh High Court [dated 05.02.2025, in Cotton Corporation of India vs. Assistant Commissioner (ST) (Audit) (FAC),…
Order of the Patna High Court [dated 04.02.2025, in Brand Protection Services (P.) Ltd. vs. State of Bihar, from Civil…
Order of the High Court of Madras [dated 06.01.2025, in Udumalpet Sarvodaya Sangham vs. Authority, from WP(MD) No. 26481 and…
Order of the High Court of Kerala [dated 07.11.2024, in OSEL Devices Ltd. vs. Assistant Enforcement Officer, from WP(C) No.…
Liability matrix Edit Immovable property typeProperty usageSupplier (owner)Recipient (tenant)Tax impact ResidentialResidentialRPURPExempt URPURPNo tax liability Personal residence of proprietorRPRPExempt URPRPExempt Commercial,…
Order of the High Court of Karnataka [dated 03.04.2024, in K-9 Enterprises v. State of Karnataka, from Writ Appeal nos.…
Order of the High Court of Calcutta [dated 17.09.2024, in Nivriya India (P.) Ltd. v. Assistant Commissioner of State Tax,…
Order of the High Court of Rajasthan [dated 02.09.2024, in Adabala Naryana Rao v. Union of India, from D.B. Civil…
Order of the High Court of Madras [dated 12.08.2024, in Aatral Associates v. State Tax Officer, from W.P. no. 21544…
Order of the High Court of Allahabad [dated 14.08.2024, in Anil Rice Mill v. State of U.P., from Writ Tax…
Order of the High Court of Madras [dated 04.07.2024, in V.N.V. Builders Private Limited v. State Tax Officer, Gobichettipalayam, from…
Order of the High Court of Andhra Pradesh [dated 29.07.2024, in Somaprasanth Karampudi v. Union of India, from WP no.…
Order of the High Court of Gujarat [dated 02.08.2024, in Shree Balaji Engineering Services v. Union of India, from R/Special…
Observations of the High Court of Delhi [Order dated 01.08.2024, in Kehmka Aviation (P.) Ltd. v. Sales Tax Officer Class…
[Order dated 08.07.2024 of the High Court of Delhi, in Shri Sai Metals v. Principal Commissioner of Goods and Service…
Upon fulfilment of two conditions: (i) selection of returns for scrutiny; and (ii) the discovery of discrepancies on such scrutiny;…
U/s.35(6), if the registered person fails to account for the goods / services, the proper officer shall determine the tax…
Facts Petitioner failed to reply to the notice u/s.61 of the CGST Act, 2017 as well as show cause notice…
Order of the High Court of Kerala [dated 01.07.2024, in Raju Sreedharan v. Superintendent, Central Tax & Central Excise, from…
Order of the High Court of Karnataka [dated 13.01.2023 , in Mangalore Refinery & Petrochemicals Limited v. Union of India,…