The AAR order of Vaishnaoi Infratech and Developers (P.) Ltd., here are the key clarifications and rulings regarding GST implications on their activities: Sale of Developed Plots: Taxability: The sale of developed plots by Vaishnaoi Infratech and Developers (P.) Ltd. is not taxable under GST. This is because as per …
Case Study Name: AU Finja Jewels V/s Assistant Commissioner Div. V CGST and CX (HIGH COURT OF BOMBAY) : DATE OF ORDER – 21/06/2024 Background: AU Finja Jewels, a jewellery manufacturer, imported gold and exported gold jewellery. They claimed a refund of accumulated unutilized Input Tax Credit (ITC) under the …
Case Study Name : Veeran Mehhta V/s Deputy Commercial Tax Officer/Deputy State Tax Officer (HIGH COURT OF MADRAS) :Top of Form Date of order : 25-06-2024 Let’s simplify and explain the case of Veeran Mehhta v. Deputy Commercial Tax Officer/Deputy State Tax Officer from the High Court of Madras, …
Case Study Name: Annalakshmi Stores V/S Deputy State Tax Officer {HIGH COURT OF MADRAS}: Date of Order : 10-06-2024 Case Overview: Annalakshmi Stores challenged assessment orders under the Central Goods and Services Tax Act, 2017 (CGST Act) for specific periods. They argued that the tax liability was determined on …
Kamatchi Stores V/s State Tax Officer {HIGH COURT OF MADRAS}: Date of Order : 10-06-2024 Case Overview: Kamatchi Stores challenged an order imposing liability for cess along with penalty, contending that they were not provided with a personal hearing before the order was passed. Key Points of the Judgment: …
Case Study Name: Manohar V/S Assistant Commissioner of GST & Central Excise {HIGH COURT OF MADRAS}: Date of Order : 11-06-2024 Case Overview: Manohar filed a writ petition challenging the rejection of his refund claim for double payment of GST. The revenue had rejected the claim without providing adequate …
Case Study Name: Bhagawan Dass Arora & Co. (P.) Ltd. V/S Assistant Commissioner (ST) {HIGH COURT OF MADRAS} : Date of Order : 11-06-2024 Case Overview: Bhagawan Dass Arora & Co. (P.) Ltd. challenged an order demanding GST based on a comparison of their reported taxable supplies and Form …
Case Study Name: Concretia Rock Products (P.) Ltd. V/S State Tax Officer {HIGH COURT OF MADRAS} : Date of Order : 12-06-2024 Case Overview: Concretia Rock Products (P.) Ltd. filed two writ petitions challenging notices demanding GST on royalty payable to the Government for mining minerals. The petitioner argued …
Case Study Name: Krishna Enterprise V/s Commissioner, State Tax, West Bengal { HIGH COURT OF CALCUTTA}: Date of Order : 12-06-2024 Case Overview: Krishna Enterprise filed a writ petition challenging the dismissal of their appeal under Section 107 of the CGST/WBGST Act, 2017 by the Appellate Authority. The appeal …
Case Study Name: Tulasi Medical Distributors V/s State of Karnataka {HIGH COURT OF KARNATAKA} : Date of Order : 12-06-2024 Case Overview: Tulasi Medical Distributors filed a writ petition challenging an order issued under Section 73 of the Karnataka Goods and Services Tax Act, 2017, and the consequential demand …
