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 : Rahul Sharma v/s Cinema Ventures (P.) Ltd. ( COMPETITION COMMISSION OF INDIA) : ORDER DATE : 10-07-2024 Background: Cinema Ventures (P.) Ltd. was accused of not passing on the benefit of a reduced GST rate to customers for services related to admission to cinema films. The GST …
Case Name : Shokinbhai Gaphurji Sankhala V/s Commercial Tax Officer (HIGH COURT OF GUJARAT) : ORDER DATE : 03-07-2024 In the case of Shokinbhai Gaphurji Sankhala v. Commercial Tax Officer, the Gujarat High Court dealt with the cancellation of registration under the Central Goods and Services Tax Act, 2017 (CGST …
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 : KSF- 9 Corporate Services (P.) Ltd., In re (AUTHORITY FOR ADVANCE RULINGS, KARNATAKA) : DATE OF ORDER : 02-07-2024 In the case of KSF-9 Corporate Services (P.) Ltd., the Karnataka Authority for Advance Rulings (AAR) addressed whether the supply of security services by the applicant to Bruhat Bengaluru …
Case Name : Fidelity Information Services India (P.) Ltd (AUTHORITY FOR ADVANCE RULINGS, KARNATAKA) : ORDER DATE : 02-07-2024 In the case of Fidelity Information Services India (P.) Ltd., the Karnataka Authority for Advance Rulings (AAR) addressed whether the recovery of various bonuses and allowances from employees would attract GST. …
Analysis of Case Study : M/s. Friends Media Add Company vs. Principal Commissioner of Goods and Service Tax [W.P.(C) No. 1260 of 2024 dated February 12, 2024] Let’s simplify and elaborate on the case of M/s. Friends Media Add Company vs. Principal Commissioner of Goods and Service Tax [W.P.(C) No. …
Analysis of Case Study : M/s. Ralco Synergy Pvt. Ltd. v. Joint Commissioner of State Tax and Ors. Let’s simplify and elaborate on the case of M/s. Ralco Synergy Pvt. Ltd. v.s Joint Commissioner of State Tax and Ors. [W.P. No. 5554 of 2024 dated March 5, 2024] decided by …
Analysis of Case Study – R. Trading Co. v. Commissioner of Delhi Goods and Services Tax Background: Taxpayer Profile: R. Trading Co. was a sole proprietorship whose proprietor had passed away. Issue: The GST authorities attempted to cancel the GST registration of the deceased proprietor retrospectively. Court’s Decision: Findings: The …
