Case Study Name: Munusamy Nagabushanam (Deceased) V/S Deputy Commercial Tax Officer {HIGH COURT OF MADRAS} : DATE OF ORDER : 13-06-2024 Case Overview: Munusamy Nagabushanam, who had passed away on 08.05.2021, was the subject of assessment orders issued after his demise. His son, the petitioner, challenged these assessment orders …
Case Study Name: Mohan Enterprises V/S Deputy/Assistant Commissioner of GST & Central Excise {HIGH COURT OF MADRAS) : DATE OF ORDER : 13-06-2024 Case Overview: Mohan Enterprises challenged an order confirming a tax proposal due to a mismatch between their GSTR 3B returns and auto-populated GSTR 2A. They contended that …
Case Study Name: Arya Cotton Industries v/s Union of India {HIGH COURT OF GUJARAT} : Date of Order : 14-06-2024 Case Overview: Arya Cotton Industries challenged the levy of interest by the tax authorities beyond the due date of payment of tax until the filing date of the return. They …
Case Study Name: Landmark Cars (P.) Ltd. V/S Union of India {HIGH COURT OF GUJARAT) : DATE OF ORDER – 14/06/2024 Case Overview: Landmark Cars (P.) Ltd., an authorized distributor of Mercedes Benz cars, faced a penalty under Section 129 of the GST Act due to a mismatch in the …
Case Study Name: John Buildwell India (P.) Ltd. V/S Joint Commissioner of Central GST and Central Excise {HIGH COURT OF MADRAS} DATE OF ORDER : 14-06-2024 Case Overview: John Buildwell India (P.) Ltd. filed a writ appeal challenging an assessment order issued by the Joint Commissioner of Central GST and …
Case Study Name: Aditya Steel Trading v/s Joint Commissioner, Central Goods and Services Tax and Central Excise {HIGH COURT OF BOMBAY} : Date of Order : 18-06-2024 Case Overview: Aditya Steel Trading challenged an order demanding tax under the GST Act, 2017, issued by the Joint Commissioner of Central Goods …
Case Name : Nancy Trading Company V/s State of UP ( HIGH COURT OF ALLAHABAD) : ORDER DATE : 15-07-2024 Background: Nancy Trading Company had its goods detained during transit because they failed to generate an E-tax invoice as required by Rule 48 of the CGST Rules. Despite having other …
Case Name : Trelleborg India (P.) Ltd. V/s State of Karnataka (HIGH COURT OF KARNATAKA) : ORDER DATE : 02-07-2024 In the case of Trelleborg India Pvt. Ltd. vs. State of Karnataka, the Karnataka High Court addressed the issue of whether GST proceedings could continue against a company that ceased …
