Facts of the CaseThis case concerns Service Tax under the Finance Act, 1994 — a pre-GST levy — though the dispute was litigated and decided after GST's introduction, and draws on a GST-era Supreme Court precedent. NT...
Facts of the CaseTwo connected writ petitions were decided together — W.P.(C) No. 20 of 2022 filed by Zydus Wellness Products Limited and W.P.(C) No. 27 of 2022 filed by Alkem Laboratories Limited — both against the ...
Facts of the CaseThe petitioner, who runs Abi Lorry Service, a logistics business, had stored fire crackers in his godown/office-cum-loading point without holding the requisite explosives licence. The premises (identifie...
Facts of the CaseDespite the word 'GST' appearing prominently in this case, it has nothing to do with Goods and Services Tax — 'GST' here refers to a place name (Kambadur Village and Mandal, Ananthapur District) associ...
Facts of the CaseM/s Mukesh Kumar Singh, an unregistered dealer/government contractor providing construction services to the State Government, believed his services were exempt from service tax under Entry No.12/12A of N...
Facts of the CaseGold Line Enterprises filed this writ petition against the State of U.P. and others, seeking a mandamus directing the respondents to pay Rs.5,98,22,866 plus GST, along with Rs.50,00,000 as compensation f...
Facts of the CaseThis is a Customs Act smuggling case, not a GST matter. The petitioner, Sushil Kumar Raj @ Sonu, apprehended arrest in connection with offences under Sections 135(1)(a) and 135(1)(b) of the Customs Act, ...
Facts of the CaseM/s. TMA Infrastructure Private Limited (GSTIN 33AADCT8558Q1ZJ) challenged Order No. 11/2024-GST dated 23.04.2024, passed by the Assistant Commissioner of GST and Central Excise, Thanjavur Division, unde...
Facts of the CaseM/s. TMA Infrastructure Private Limited (GSTIN 33AADCT8558Q1ZJ) challenged Order No. 11/2024-GST dated 23.04.2024, passed by the Assistant Commissioner of GST and Central Excise, Thanjavur Division, unde...
Facts of the CaseM/s Om Sakthi Construction had executed road improvement works for the National Highways Department under Agreement No.30/2017-2018 dated 26.07.2017, for stretches of the Athur-Perambalur Road. It sought...