Case Study Name: Vignesh Binding Works V/s State Tax Officer/Commercial Tax Officer {HIGH COURT OF MADRAS} : Date of Order : 20-06-2024 Case Overview: The case involves Vignesh Binding Works challenging an assessment order due to alleged procedural irregularities. The State Tax Officer issued a show cause notice regarding …
Case Study Name: Atulya Minerals V/s Commissioner of State Tax (HIGH COURT OF ORISSA) : Date of Order : 20-06-2021 Background: Atulya Minerals filed a writ petition challenging letters issued by the Deputy Commissioner of State Tax, CT & GST Enforcement, which blocked certain Input Tax Credits (ITC). The …
Case Study Name: Global Hardwares V/s State tax officer {HIGH COURT OF MADRAS} : Date of Order – 21/06/2024 Background: Global Hardwares approached the High Court against an assessment order issued on 01.12.2023 for the assessment year 2022-23. The petition was filed after the expiration of the time limit prescribed …
Case Study Name: P R Earth & Contracts V/s State tax Officer {HIGH COURT OF MADRAS} : Date of order – 24-0-2024 Background: P R Earth & Contracts filed a writ petition challenging an assessment order that demanded additional tax payment. The petitioner argued that originally, GST for civil contracts …
Case Study Name: Sanjeev Suresh Desai V/s Union of India (HIGH COURT OF BOMBAY) : DATE OF ORDER – 24-06-2024 Background: Sanjeev Suresh Desai, engaged in HVAC projects for various sectors, filed a GST refund application claiming IGST amounting to Rs. 17,52,468. However, the application was rejected by the authorities …
Case Study Name: Murugan Metals V/S State Tax Officer (ST) {HIGH COURT OF MADRAS} : DATE OF ORDER : 25-06-2024 Background: Murugan Metals filed a writ petition challenging an order dated 28th December 2023 that imposed a tax demand on them. The petitioner claimed they were not given a reasonable …
Case Study Name: Acme Fab-Con India (P.) Ltd. V/s Assistant Commissioner (ST) (HIGH COURT OF MADRAS): Date of Order : 25-06-2024 Background: Acme Fab-Con India (P.) Ltd. (the petitioner) filed a writ petition challenging an order dated 23rd December 2023 related to a tax demand. The petitioner claimed they were …
Case Study Name: D.B.S. Construction (P.) Ltd. V/s State of Bihar (HIGH COURT OF PATNA) : Date of order 25-06-2024 Background: D.B.S. Construction (P.) Ltd. (the petitioner) had undertaken a contract in 2009 which was completed before 2015, during which the Value Added Tax (VAT) regime was in effect. …
Case Study Name: AAR – UTTARAKHAND : DATE OF ORDER – 26-09-2022 Background: In the case before the Authority for Advance Rulings (AAR) of Uttarakhand, the issue was whether the cost of diesel provided free of cost by the service recipient (customer) should be included in the taxable value of …
Case Study Name: AAR AUTHORITY – WEST BENGAL ORDER DATE : 13-07-2023 Background: Aryan Flour Mills (P.) Ltd. (the applicant) provides services to the Food and Supplies Department of the West Bengal State Government. These services include milling whole wheat grains provided by the State Government, fortifying the resultant flour …
