Category Filter

Category Landing Page

Showing 5621 Results

Refine search

THE STATE OF KARNATAKA vs. M/S ECOM GILL COFFEE TRADING PRIVATE LIMITED
Supreme Court, Mar 13, 2023

JUDGMENT M. R. SHAH, J. 1. As common question of law and facts arise in this group of appeals and the issue is with respect to interpretation of Section 70 of the...

SANDIP KUMAR SINGHAL vs. DEPUTY COMMISSIONER, REVENUE, BUREAU OF INVESTIGATION NORTH BENGAL HEADQUARTER & ORS.
High Court of Bombay, Mar 10, 2023

AMRITA SINHA, J.:- The petitioner is aggrieved by the adjudicating order and the order passed by the appellate authority affirming the same by holding that the petitioner...

M/S PARITY INFOTECH SOLUTIONS PVT. LTD vs. GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI & ORS.
High Court of Delhi, Mar 07, 2023

JUDGMENT VIBHU BAKHRU, J. Introduction 1. The petitioner has filed the present petition impugning a show cause notice dated 28.02.2022 (hereafter ‘the impugned...

Legislation Referred To : Rule 86A of the Central Goods & Services Tax Rules, 2017

ABINASH KUMAR SINGH vs. THE STATE OF WEST BENGAL & ORS.
High Court of Calcutta, Mar 03, 2023

AMRITA SINHA, J.:- The order of affirmation of the appellate authority and the order of the adjudicating authority imposing penalty upon the petitioner for transporting...

ASIAN SWITCHGEAR PRIVATE LIMITED vs. STATE TAX OFFICER, BUREAU OF INVESTIGATION, NORTH BENGAL HEADQUARTERS & ORS.
High Court of Calcutta, Mar 03, 2023

AMRITA SINHA, J.:- The petitioner is aggrieved by the order passed by the adjudicating authority subsequently affirmed by the appellate authority imposing penalty under...

YOUSAPH.C vs. STATE OF KERALA
High Court of Kerala, Mar 01, 2023

ORDER A. K. JAYASANKARAN NAMBIAR, J. 1. As the issue involved in these O.T. Revisions is the legality of the penalty orders and assessment orders issued against the...

IN RE, M/S MYNTRA DESIGNS PVT LTD
Appellate Authority for Advance Ruling, Feb 24, 2023

Appeal filed by M/s Myntra Designs Pvt Ltd is rejected and uphold Advance Ruling No KAR ADRG 33/2022 dated 14-09-2022 while modifying the findings.

States : Karnataka
Subject : Input Tax Credit
Legislation Referred To : Section 100 of the Central Goods and Services Act, 2017
In Favour Of : Assessee

IN RE, M/S D. M. NET TECHNOLOGIES (ISHA CHIRAG PATEL)
Appellate Authority for Advance Ruling, Feb 22, 2023

Vide their letter dated 05.09.2022, the applicant has requested to permit him to withdraw the appeal filed for determination.

Subject : Exemption
Legislation Referred To : Section 98 of the Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

IN RE, M/S. HRPL RESTAURANTS P LTD.
Gujarat Authority for Advance Rulings, Feb 22, 2023

Supply of ice cream, as desert by outlets of assessee along with cooked or prepared food is therefore, naturally bundled.

States : Gujarat
Subject : Exemption
Legislation Referred To : Section 98 of Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

ANVIL CABLES PVT. LTD. THROUGH ITS DIRECTOR, TUSHAR DALMIA vs. THE STATE OF JHARKHAND
High Court of Jharkhand, Feb 21, 2023

1. Heard learned counsel for the parties. 2. The instant writ petition has been filed by the petitioner praying therein for the following reliefs:- (i) For a...

Legislation Referred To : Section 17(5) of the GST Act, 2017