Kerala High Court held that the provisions of Section 7(aa) of the Central Goods and Service Tax Act, 2017 (CGST Act) will have prospective operation with effect from 01.01.2022.
Bombay High Court held that industrial dispute existed when the reference was made by the appropriate Government under section 2-A of the Industrial Disputes Act, 1947. Further, Industrial Disputes Act, 1947 doesn’t provide any limitation for making a reference.
Explore the Calcutta High Court ruling in Shiva Chemicals & Anr. Vs Assistant Commissioner of Revenue, focusing on Input Tax Credit (ITC) disputes.
Rajasthan High Court held that there is no restriction that application for advance ruling can be made only by the supplier. Even registered person liable to pay tax on reverse charge can file an application for advance ruling.
Andhra Pradesh High Court held that notification no. 20 of 2003 dated 20.07.2023 prohibiting export of Non-Basmati White Rice cannot have the retrospective effect. The said notification shall have prospective effect only.
Kerala High Court held that when a property kept not for trade, but for an investment purpose is sold, the gain has to fall under head ‘capital gains’ and such transaction is only taxable under capital gain and not under adventure of trade.
Karnataka High Court held that passing of a blacklisting order without prior notice and without any opportunity of being heard cannot be sustained in law.
Delhi High Court rules in Mukesh Udeshi vs Jindal Steel Power Ltd, emphasizing that only parties to arbitration proceedings can challenge an arbitral award.
Kerala HC directs Customs to refund 4% SAD to Elite Green Pvt Ltd, despite annulled Circular No.18/2013-Cus, recognizing DEPB scrips as valid payment.
Orissa HC directs fresh assessment in Abhimanyu Mohanty Vs Assistant Commissioner, allowing petitioner to respond to SCN after setting aside ex parte order.
