Filter Judiciary

Reset
Found 6127 Results

HC quashes GST notice issued in the name of a dead person

Case Name : Kakali Saha, Legal Heir of the predeceased Ashok Saha Vs State of West Bengal (Calcutta High Court)
Appeal Number : WPA 5510 of 2023
Date of Judgement/Order : 27/03/2023
Related Assessment Year :
Courts : All High Courts (10577) Calcutta High Court (584)

GST: Attachment of bank account of non-taxable person violates section 83

Case Name : Sakshi Bahl & Anr. Vs Principal Additional Director General (Delhi High Court)
Appeal Number : W.P.(C) 3986/2023
Date of Judgement/Order : 29/03/2023
Related Assessment Year :
Courts : All High Courts (10577) Delhi High Court (2433)

Stay of demand under GST cannot be denied for non-constitution of Tribunal

Case Name : Shapoorji Pallonji and Company Pvt. Ltd. Vs State of Bihar (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No.16084 of 2022
Date of Judgement/Order : 23/03/2023
Related Assessment Year :
Courts : All High Courts (10577) Patna High Court (86)

Mere suspicion cannot be sufficient evidence to invoke Section 67 of CGST Act 2017

Case Name : Tvl. Rising International Co. Vs Commissioner of Central GST and Central Excise (Madras High Court)
Appeal Number : WP (MD)No. 12152 of 2020
Date of Judgement/Order : 06/10/2020
Related Assessment Year :
Courts : All High Courts (10577) Madras High Court (1189)

GST on supply of works contract service to South Central Railway

Case Name : In re Transmission Corporation of Telangana Limited (TS Transco) (GST AAAR Telangana)
Appeal Number : Advance Rulings No. Order-in-Appeal No. AAAR/01/2023
Date of Judgement/Order : 04/04/2023
Related Assessment Year :
Courts : AAAR (474) AAR Telangana (137) Advance Rulings (3187)

Typographical error duly proved based on revised return and CA’s certificate

Case Name : Lakra Oil Co Vs Commissioner of Trade & Taxes (Delhi High Court)
Appeal Number : VAT Appeal 33/2022
Date of Judgement/Order : 13/03/2023
Related Assessment Year :
Courts : All High Courts (10577) Delhi High Court (2433)

Fresh refund claim under DVAT 21 not required when claim embedded in return

Case Name : Commissioner of Trade And Taxes Vs Corsan Corviam Construction S.A. (Delhi High Court)
Appeal Number : VAT Appeal No. 31/2022
Date of Judgement/Order : 29/03/2023
Related Assessment Year :
Courts : All High Courts (10577) Delhi High Court (2433)

Denial of refund of accumulated ITC for non-submission of information regarding transfer of business is unacceptable

Case Name : Ajay Kumar Jindal Vs Superintendent (Delhi High Court)
Appeal Number : W.P.(C) 258/2023
Date of Judgement/Order : 23/03/2023
Related Assessment Year :
Courts : All High Courts (10577) Delhi High Court (2433)

Reasons for non-appearance found to be genuine hence ex-parte assessment order set aside

Case Name : Atlas Gold Township (India) Pvt. Ltd. Vs State of Kerala (Kerala High Court)
Appeal Number : WA No. 631 of 2023
Date of Judgement/Order : 23/03/2023
Related Assessment Year :
Courts : All High Courts (10577) Kerala High Court (548)

Writ accepted in case of cancellation of GST registration due to non-formation of GST Tribunal

Case Name : Abiswathika Infra Vs State of Andhra Pradesh (High court of Andhra Pradesh)
Appeal Number : W.P. No. 39319 of 2022
Date of Judgement/Order : 17/03/2023
Related Assessment Year :
Courts : All High Courts (10577) Andhra Pradesh HC (170)