Rajeev Chhatwal v. Commissioner OF GST (East)
Download the PDF HERE. RAJEEV CHHATWAL v. COMMISSIONER OF GST (EAST) 2023: DHC:6060-DB, HIGH COURT OF NEW DELHI Background: 23 Jan 2020 – Search at the residential premises 29 Feb 2020 – Appearance with respect to Summon issued. 01 Mar 2020 – Petitioner arrested with 2 others. (later released on Bail) Section 67(2) of the […]
S.R Traders v. Additional Director General
Download the PDF HERE. S.R Traders v. Additional Director General [2023] 154 taxmann.com 7, HIGH COURT OF KERALA Background: Arguments of Petitioner: Arguments of Respondent: Judgement:
Rajnish Jain v. Directorate General of GST Intelligence
Download the PDF HERE. Case Law: Court Rulings GST [2023] 153 taxmann.com 560, HIGH COURT OF ALLAHABAD Background: Arguments of Petitioner: Arguments of Respondent : Judgement Judgement: Hence, the present bail application is allowed.
Dr. Ambedakar Enterprisese vs Union of India
Download the PDF HERE. Dr. Ambedakar Enterprisese vs Union of India [2023] 153 taxmann.com 323 (Allahabad) Background: Section 75(4): An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. Even though the above […]
M/s Vinod Metal vs. The State of Maharashtra & Ors.
Download the PDF HERE. M/s VINOD METAL vs. THE STATE OF MAHARASHTRA & ORS. W.P.(C) NO. 17026 OF 2023, HIGH COURT OF JUDICATURE AT BOMBAY Background: Section 73(5): The person chargeable with tax may, before service of notice, pay the amount of tax along with interest payable thereon on the basis of his own ascertainment […]
Bharat Parihar vs. State of Maharashtra Thr. PP Office and Ors.
Download the PDF HERE. WRIT PETITION NO .3742 OF 2023, HIGH COURT OF BOMBAY Background: Arguments of Petitioner: Arguments of Respondent: Judgement:
M/s Parsvnath Traders vs. PR. Commr., CGST & Another.
Download the PDF HERE. M/s PARSVNATH TRADERS vs. PR. COMMR., CGST & ANOTHER. 2023-VIL-521-P&H, HIGH COURT OF PUNJAB AND HARYANA Background: Arguments of Respondent: Arguments of Petitioner: Judgement:
Mohd. Hameedabanu vs Appellate Deputy Commr (ST)
Download the PDF HERE. Mohd. Hameedabanu vs Appellate Deputy Commr (ST) [2023] 153 taxmann.com 247, HIGH COURT OF MADRAS Background: Argument of Petitioner: Argument of Respondent: Judgement:
M/S A Iron & Metal vs The Assistant Commissioner
Download PDF HERE. M/S. S A IRON AND METAL vs THE ASSISTANT COMMISSIONERW.P.No.15490 OF 2023, HIGH COURT OF ANDHRA PRADESH Background: The petitioner, a registered dealer in iron scrap, faced an order from the Assistant Commissioner (ST) after an inspection, specifying a taxable sum of Rs. 5,48,29,347 encompassing tax, penalty, and interest. The petitioner challenged […]
Suncraft Energy (P.)Ltd. v. Assistant Commissioner, State Tax
Download PDF Here. Suncraft Energy (P.) Ltd. v. Assistant Commissioner, State Tax [2023] 153 taxmann.com 81 (Calcutta) [02-08-2023] Background : 1. The Appellant, Suncraft Energy Pvt. Ltd., challenged an order by the Assistant Commissioner of State Tax in West Bengal, where the respondent reversed Input Tax Credit availed by the Appellant. 2. The Appellant had […]