Shree K R Engineering Works V/s Union of India {HIGH COURT OF RAJASTHAN} : Date of Order : 10-05-2024 simplified explanation of the Rajasthan High Court’s decision in Shree K R Engineering Works v. Union of India regarding the filing of refund claims under the “Any Other” category due to …
Prahitha Constructions (P.) Ltd. V/s Union of India {SUPREME COURT OF INDIA} : Date of Order : 13-05-2024 simplified explanation of the Supreme Court’s decision in Prahitha Constructions (P.) Ltd. v. Union of India regarding the applicability of GST on transfer of development rights: Background: Prahitha Constructions (P.) Ltd., engaged …
AAR – ANDHRA PRADESH : Date of Order – 09-05-2024 Background: The case involved Transmission Corporation of Andhra Pradesh Ltd. (the applicant-assessee), which operates as a Licensed Distribution Company for supplying electricity. The company enters into various contracts with suppliers (contractors) to construct and maintain its transmission network in the …
Reliance Chemotax Industries Ltd. V/S Union of India {HIGH COURT OF RAJASTHAN} : Date of Order : 13-05-2024 simplified explanation of the High Court of Rajasthan’s decision in Reliance Chemotax Industries Ltd. v. Union of India regarding Rule 96(10) of the CGST Rules, 2017: Background: Reliance Chemotax Industries Ltd. filed …
Rajshi Processors V/S State of U.P. {HIGH COURT OF ALLAHABAD} : Date of Order : 14-05-2024 simplified explanation of the High Court of Allahabad’s ruling in Rajshi Processors v. State of U.P. regarding denial of Input Tax Credit (ITC) due to bogus inward supplies: Background: Rajshi Processors filed a writ …
Royal Infinity Multiventures (P.) Ltd. V/s Addl. Commissioner GST & Central Excise Commissionerate ( HIGH COURT OF ORISSA) : Date of Order : 14-05-2024 simplified explanation of the High Court of Orissa’s ruling in the case of Royal Infinity Multiventures (P.) Ltd. vs. Addl. Commissioner GST & Central Excise Commissionerate …
GPS Automobiles (P.) Ltd. V/s Union of India {HIGH COURT OF RAJASTHAN} : Date of Order : 15-05-2024 simplified explanation of the High Court of Rajasthan’s ruling in the case of GPS Automobiles (P.) Ltd. vs. Union of India regarding the demand for GST interest liability: Background: GPS Automobiles challenged …
Prahlad Rai Vijay Kumar V/s State of U.P. {HIGH COURT OF ALLAHABAD}: Date of Order : 16-05-2024 simplified explanation of the High Court of Allahabad’s ruling in the case of Prahlad Rai Vijay Kumar vs. State of U.P. regarding the penalty imposed for the expiry of an e-way bill: Background: …
Geeta Rani Mohanty {AUTHORITY FOR ADVANCE RULINGS, ODISHA} : Date of Order : 17-05-2024 simplified explanation of the ruling by the Authority for Advance Rulings (AAR) in Odisha in the case of Geeta Rani Mohanty: Background: Geeta Rani Mohanty, engaged in the business of mining and supply of iron ore, …
Ankit Kumar Agarwal V/s Assistant Commissioner of State Tax {HIGH COURT OF CALCUTTA} : Date of Order : 21-05-2024 simplified explanation of the ruling by the High Court of Calcutta in the case of Ankit Kumar Agarwal v. Assistant Commissioner of State Tax: Background: Ankit Kumar Agarwal, the appellant, had …
