Category: Case Law

  • State of Telangana & Ors. v. M/s Tirumala Constructions

    Citation: 2023 (10) TMI 1208 – Supreme CourtDate: October 20, 2023 In the case of State of Telangana & Ors. v. M/s Tirumala Constructions, decided by the Supreme Court on October 20, 2023, the Court examined the constitutional validity of Section 84A of the Gujarat VAT Act, within the context…

  • Union Of India Through Its Secretary vs Bharti Airtel Ltd. on 28 October, 2021

    Union Of India Through Its Secretary vs Bharti Airtel Ltd. on 28 October, 2021 The case Union of India vs Bharti Airtel Ltd. was decided by the Supreme Court on October 28, 2021. The primary issue revolved around whether taxpayers could revise GSTR-3B returns for the period from July to…

  • Supreme Court of India

    Union Of India vs M/S Mohit Minerals Pvt. Ltd. on 19 May, 2022 The case of Union of India vs. M/S Mohit Minerals Pvt. Ltd., decided on May 19, 2022, addressed the levy of Integrated Goods and Services Tax (IGST) on ocean freight in the context of imports under CIF…

  • Violation of Principles of Natural Justice-Cancellation of GST Registration-Violation of Principles of Natural Justice

    2024 (8) TMI 1314 – ANDHRA PRADESH HIGH COURT D.K. ENTERPRISES VERSUS THE SUPERINTENDENT AND OTHERS Violation of Principles of Natural Justice- Cancellation of GST Registration Subject: Violation of Principles of Natural Justice in the Cancellation of GST Registration Background: The petitioner, registered under the Central Goods and Services Tax Act, 2017,…

  • Uploading Assessemnt Orders After GST Registration Cancellation, Petitioner Failed To Check Website, Kerala High Court Grants Opportunity To Challenge On Deposit

    Uploading Assessemnt Orders After GST Registration Cancellation, Petitioner Failed To Check Website, Kerala High Court Grants Opportunity To Challenge On Deposit The Kerala High Court has quashed the assessment orders and remanded the matter back on condition of remitting Rs. 10 lakhs towards the GST liabilities.The bench of Justice Gopinath…

  • Summary of Advance Ruling by Gujarat Authority for Advance Ruling on GST

    Summary of Advance Ruling by Gujarat Authority for Advance Ruling on GST M/s Abans Alternative Fund Manager LLP Vs. Authority For Advance Ruling: Gujarat (Order Number: GUJ/GAAR/R/2024/08, Order Date: 16/04/2024) Whether a SEZ Unit is required to pay tax under reverse charge mechanism on services received from advocate M/s Abans…

  • ITARES SHOES PRIVATE LIMITED, VERSUS THE ADDITIONAL COMMISSIONER OF CGST

    ITARES SHOES PRIVATE LIMITED, REP. BY ITS DIRECTOR MR. B. MOHAMMED IFTHIKAR VERSUS THE ADDITIONAL COMMISSIONER, OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST & CENTRAL EXCISE, CHENNAI, THE DEPUTY COMMISSIONER, THE SUPERINTENDENT OF CENTRAL TAXES, CHENNAI Summary of the Case: ITARES Shoes Private Limited vs. Additional Commissioner, CGST & Central…

  • Case Law -2024 (7) TMI 855 – KERALA HIGH COURT

    AARON CONSTRUCTION CO. VERSUS UNION OF INDIA, STATE OF KERALA, THE SUPERINTENDENT OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE Summary of the Case: Aaron Construction Co. vs. Union of India Background: Aaron Construction Co. challenged a best judgment assessment order issued by the assessing authority under Section…

  • GST-High Court-Case Laws

    GST-High Court-Case Laws Date Case Law High Court 18/03/2026 Redefining ISD Boundaries under GST: A Landmark Telangana HC Ruling Telangana High Court 02/01/2026 Tvl.Premium Tyres Private Limited vs The Assistant Commissioner on 2 January, 2026 Madras High Court 19/12/2025 Proceedings under Section 74 not justified if there was no fraud…

  • Advance Ruling No. KAR ADRG 13/2024 dated 21st May 2024 – M/s Karnataka Co-operative Milk Producers Federation Ltd.

    Advance Ruling No. KAR ADRG 13/2024 dated 21st May 2024 – M/s Karnataka Co-operative Milk Producers Federation Ltd. Applicant: Issue: Facts: Applicant’s Argument: Legal Provisions Considered: Ruling: Key Notifications and Provisions Referenced: This summary outlines the decision made by the Karnataka Authority for Advance Rulings regarding the GST applicability on…