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Principal Commissioner of Income Tax & Anr. vs Wipro Limited: Karnataka High Court Holds Section 10A Issues Including VAT/GST in Export Turnover Covered in Favour of Assessee; Questions 13, 16 & 17 Kept Open
Facts of the CaseThe Revenue, through the Principal Commissioner of Income Tax
and the Deputy Commissioner of Income Tax, filed an appeal under Section 260A
of the Income-tax Act, 1961 against M/s Wipro Limited.The app...
GST Registration Cancellation Case Law: WPMS No. 2671 of 2022 vs Assistant Commissioner, State Tax – Uttarakhand High Court Allows Restoration Application; Section 107 Appeal Not Maintainable Before Commissioner
Facts of the CaseThe petitioner approached the Uttarakhand High Court
challenging the GST registration cancellation order dated 4 December 2018,
passed by Respondent No. 2. The petitioner sought quashing of the cancell...
Amit Chandrakant Shah vs State of Gujarat: Gujarat High Court Quashes Vague GST Registration Cancellation Notice, Restores GSTIN Forthwith and Imposes ₹25,000 Cost on Department
Facts of the CaseThe petitioner, Amit Chandrakant Shah, was engaged in
the business of trading in gold, silver, building materials and other goods. He
was a registered dealer under the Goods and Services Tax law with e...
Vibgyor Drugs Pvt. Ltd. vs Union of India & Connected Matters – Telangana High Court Applies Union of India vs Filco Trade Centre Pvt. Ltd. and Disposes GST TRAN-1 Transitional Credit Petitions under Section 140 of the CGST Act read with Rule 117 of the CGST Rules
Facts of the CaseThe Telangana High Court considered three connected writ
petitions concerning transition and availment of pre-GST CENVAT/Input Tax
Credit under the GST regime through FORM GST TRAN-1, including request...
Gurprit Singh @ Lali vs State of Bihar: Patna High Court Confirms Bail in Liquor Smuggling Case Involving Misuse of GST E-Way Bills; Records Directed to Be Placed with Niraj Singh Case for Larger Public Interest Action
Facts of the
CaseThe petitioner, Gurprit Singh @ Lali, approached
the Patna High Court in connection with Amas P.S. Case No. 137 of 2021 arising
from District Gaya.By an earlier order dated 17 May 2022, the
petitione...
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 High Court of
Kerala by filing three Original Petitions under Article 227 of the Con...
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...