Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Showing filtered results. Clear filters
Vibgyor Drugs Pvt. Ltd. vs Union of India & Connected Matters – Telangana High Court: GST Transitional Credit Claims Under Section 140 CGST Act and Rule 117 CGST Rules to Be Governed by Supreme Court Ruling in Union of India vs Filco Trade Centre Pvt. Ltd.
Facts of the CaseThe
Telangana High Court considered three writ petitions involving distinct but
connected disputes concerning migration and availment of accumulated CENVAT/Input
Tax Credit into the GST regime t...
M/s The National Small Industries Corporation Limited vs The Commissioner, Commercial Tax & GST, Odisha and Others – Orissa High Court Declines Writ Interference Against Appealable GST Order; Consequential Demand Notice Cannot Be Challenged Independently Without Challenging the Underlying Order
Facts of the
CaseThe petitioner, M/s The National Small
Industries Corporation Limited, Bhubaneswar, approached the Orissa High
Court by filing W.P.(C) No. 3920 of 2022. The writ petition contained two
prayers....
Genpact India Pvt. Ltd. vs Union of India and Others – BPO Services Performed on Own Account Are Not “Intermediary Services” Under Section 2(13) of the IGST Act; Export Refund Restored
Facts of the CaseGenpact India Pvt. Ltd., an India-based Business Process
Outsourcing service provider registered with the Haryana GST authorities,
provided a range of BPO and IT-enabled services to customers in India ...
A.J. Augustine vs State of Kerala & Others – Kerala High Court Directs Disposal of Section 138 NI Act Cheque Dishonour Cases Within Three Months in View of Section 143(3) Mandate
Facts of the
CaseThe petitioner, A.J. Augustine, aged 85
years and proprietor of Kerala Trading Company, Nedumkandam, approached the
Kerala High Court by filing three connected Original Petitions under Article
227 of...
State of Karnataka & Ors. vs M/s Akshaya Agro Sales Pvt. Ltd. & Ors. – Karnataka High Court Case Law on Filing of TRAN-1 Forms in View of Union of India vs Filco Trade Centre Pvt. Ltd. | Section 4 of the Karnataka High Court Act, 1961
Facts of the
CaseThe State of Karnataka, through its Principal
Secretary, Finance Department, along with the Joint Commissioner of Commercial
Taxes, LGSTO-100 and the Commissioner of Commercial Taxes, preferred a writ...
District Roads and Buildings Officer/Executive Engineer, R&B Department, Medchal-Malkajgiri Division vs Union of India & Others — Telangana High Court Dismisses Writ Against Service Tax Demand on Right of Way and Road-Cutting Permissions as Statutory Appeal Was Not Filed Within Limitation | Sections 65B(44), 65B(51), 66E(a), 73(2), 75, 76, 77(2) & 174
Facts of the CaseThe petitioner was the District Roads and Buildings
Officer/Executive Officer of the Roads and Buildings Department,
Medchal-Malkajgiri Division, State of Telangana. The petitioner approached the
High...
State of Karnataka vs M/s Akshaya Agro Sales Pvt. Ltd. — TRAN-1 Filing for Transitional Credit; Writ Appeal under Section 4 of the Karnataka High Court Act Disposed of in View of Union of India vs Filco Trade Pvt. Ltd.
Facts of the
CaseThe dispute arose from the issue of permitting the
filing of TRAN-1 forms for claiming or transitioning eligible tax credit
under the GST regime. The State of Karnataka and its tax authorities preferr...
M/s. Simon India Ltd. vs CT & GST Officer, Cuttack II Circle and Another – Orissa High Court Disposes of Application as Withdrawn After Extension of Time for Completion of GST Audit Till 21 December 2022
Facts of the
CaseM/s. Simon India Ltd. was the petitioner before the
High Court of Orissa at Cuttack in W.P.(C) No. 26443 of 2022 against the CT
& GST Officer, Cuttack II Circle and another. The order under consid...
A.J. Augustine vs State of Kerala & Others – Section 143(3) of the Negotiable Instruments Act Mandates Expeditious Trial of Section 138 Cheque Dishonour Cases; Kerala High Court Directs Disposal Within Three Months
Facts of the
CaseThe petitioner, A.J. Augustine, aged 85 years and
proprietor of Kerala Trading Company, Nedumkandam, approached the Kerala High
Court by filing three Original Petitions under Article 227 of the Consti...
Commissioner of Central GST & Central Excise, Jammu vs M/s Casil Industries Ltd. — Excise Appeal Dismissed as Issue Stood Squarely Covered by Earlier Judgment in CEA No. 10/2020 and Connected Appeals
Facts of the CaseThe Commissioner of Central GST & Central Excise, Jammu
filed CEA No. 225/2022 against M/s Casil Industries Ltd. before the High Court
of Jammu & Kashmir and Ladakh at Jammu.The High Court reco...