Sri Amman Agency V/s Assistant Commissioner (ST) {HIGH COURT OF MADRAS} : Date of Order : 06-06-2024 In the case of Sri Amman Agency v. Assistant Commissioner (ST), the issue revolved around the validity of an assessment order issued due to a mismatch between the Input Tax Credit (ITC) claimed …
Ashoka Fabricast (P.) Ltd. V/s Union of India {HIGH COURT OF RAJASTHAN} : Date of Order : 01-05-2024 In the case of Ashoka Fabricast (P.) Ltd. v. Union of India, the issue centered around the validity of an audit notice and subsequent assessment order issued to the petitioner after the …
Subhash Singh V/s Deputy Commissioner, State Goods and Service Tax {HIGH COURT OF UTTARAKHAND} : Date of Order : 03-05-2024 In the case of Subhash Singh v. Deputy Commissioner, State Goods and Service Tax, the issue revolved around Input Tax Credit (ITC) claimed by the assessee on goods purchased with proper …
Biswajit Kundu V/s Superintendent of Central Tax {HIGH COURT OF CALCUTTA} : Date of Order : 21-05-2024 In the case of Biswajit Kundu v. Superintendent of Central Tax, the issue involved the denial of Input Tax Credit (ITC) to the assessee because the registration of the supplier had been cancelled retrospectively. …
Arthanarisamy Senthil Maharaj {AUTHORITY FOR ADVANCE RULINGS, TAMILNADU} : Date of Order : 30-04-2024 In the case of Arthanarisamy Senthil Maharaj, the issue revolved around whether Input Tax Credit (ITC) could be claimed on a Rotary Car Parking System to be installed by the applicant, who provides services of renting …
Cosyn Ltd. V/S Assistant Commissioner of State Tax {HIGH COURT OF CALCUTTA} : Date of Order : 30-04-2024 In the case of Cosyn Ltd. v. Assistant Commissioner of State Tax, the issue centered around the utilization of Input Tax Credit (ITC) on Integrated Goods and Services Tax (IGST) for payment of …
Chintamaniswar Constructions (P.) Ltd. V/s Chairperson, Central Board of Indirect Taxes {HIGH COURT OF ORISSA} : Date of Order : 01-07-2024 In the case of Chintamaniswar Constructions (P.) Ltd. v. Chairperson, Central Board of Indirect Taxes, the issue involved rectifying a wrongly filed GST return to claim Input Tax Credit …
Padmavathi Electrometals (P.) Ltd. V/s Assistant Commissioner of Commercial Taxes { HIGH COURT OF KARNATAKA} : Date of Order : 06-06-2024 In the case of Padmavathi Electrometals (P.) Ltd. v. Assistant Commissioner of Commercial Taxes, the issue was regarding the blocking of Input Tax Credit (ITC) by the tax authorities under …
Konkan LNG Ltd. V/s Commissioner of State Tax {HIGH COURT OF BOMBAY} : Date of Order : 28-06-2024 In the case of Konkan LNG Ltd. v. Commissioner of State Tax, the issue revolved around whether Konkan LNG Ltd., a subsidiary of GAIL engaged in LNG regassification, could claim Input Tax Credit …
Tata Motor Ltd. V/S Union of India {HIGH COURT OF RAJASTHAN} : Date of Order : 18-12-2023 simplified explanation and elaboration based on the Rajasthan High Court judgment regarding section 15(3)(b)(ii) of the CGST Act, 2017: Constitutional Validity of Section 15(3)(b)(ii) of CGST Act Background: Tata Motor Ltd. filed a …
