Delhi High Court rules in Boks Business Services Pvt Ltd Vs CGST on determining ‘intermediary’ under the IGST Act. Understand the principal service provider role.
Analysis of the ITAT Chennai’s ruling in Micky Fireworks Vs ACIT, focusing on the debate around unexplained cash under Section 68 during the demonetization period.
Analysis of J.K. Cement Ltd. vs State Of U.P. case where goods detained for e-way bill were exempted at the relevant time. Insights into Allahabad High Court’s decision.
Analysis of Delhi HC judgment on GST refund where a supplier was found non-existent. A pivotal decision ensuring rightful GST claims aren’t denied.
Globolive 3D Private Limited Vs Union of India (Bombay High Court) Introduction: The Bombay High Court recently delved into a significant issue concerning the nature of Satellite derived 3D model services. The core matter revolved around whether such services should be categorized as Online Information Database Access or Retrieval (OIDAR) services or considered as an […]
In Rajeev Chhatwal vs Commissioner of Goods and Services Tax (East), case, Delhi High Court addressed contentious issue of whether officers have authority under Section 67(2) of CGST Act to seize cash.
In present facts of the case, the Hon’ble High Court observed that writ under Article 226 would be maintainable if the Order has been passed beyond the Show Cause Notice as the action of an authority is wholly without jurisdiction and contrary to the principles of natural justice and in such case the Petitioners should not be relegated to an alternative remedy.
Overview of the Jharkhand High Court’s ruling on Atibir Industries’ earnest money forfeiture by Central Coalfields. Dive into the key arguments, analysis, and outcomes.
Delhi High Court intervenes in Oxfam India’s tax reassessment case, issuing a stay on proceedings. A comprehensive analysis of the Delhi HC order and its implications.
Delhi High Court decides on the admissibility of evidence in PCIT Vs ARN Infrastructure, emphasizing officer authorization & corroborative evidence.
