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March 10, 2023

Place of supply of intermediary u/s 13(8)(b) of IGST Act, 2017

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/SPECIAL CIVIL APPLICATION NO. 13238 of 2018Petitioner: Material recycling association of IndiaRespondent: Union of IndiaDate of decision: 24.07.2020Judges: Honourable Mr. Justice J.b.pardiwala And Honourable Mr. Justice Bhargav D. Karia Download Material recycling association of India vs UOI GST Cas

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Situs of Goods or accretion of goods in works contract whether relevant to determine nature of Supply in case of Works Contract

Brief summary of the case Court: IN THE HIGH COURT OF KERALA AT ERNAKULAMNumber: OT.Rev.No.143 OF 2017Petitioner: State of KeralaRespondent: Metro Minerals India Pvt.Ltd.Date of decision: 19.06.2020Judges: The Honourable Mr.justice K.vinod Chandran and The Honourable Mr. Justice T.r.ravi Download State of Kerala Vs Metro Minerals India Pvt.Ltd GST Case

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Gujarat High Court sets aside IGST on Ocean Freight

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: Special Civil Application No.726 of 2019Petitioner: Mohit Mineral Pvt. LtdRespondent: Union of IndiaDate of decision: 23.01.2020Judges: Honourable Mr.justice J.b.pardiwala and Honourable Mr.justice A.c. Rao Download Mohit Mineral Pvt. Ltd. Vs UOI GST Case

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Penalty in S 122 for not carrying valid E-Way Bill

Brief summary of the case Court: HIGH COURT OF TRIPURA AGARTALANumber: WP(C)317 of 2020Petitioner: Gopikrishna Infrastructure Pvt. Ltd.Respondent: State of TripuraDate of decision: 17.01.2021Judges: Honourable Mr. Justice S. Talapatra Honourable Mr. Justice S.g. Chattopadhyay Download Gopikrishna Infrastructure Pvt. Ltd. Vs State of Tripura GST Case

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The essence of all the judgements is that mens rea is an essential ingredient of an offence but it is the legislative prerogative to exclude mens rea expressly or by necessary implication.

Brief summary of the case Court: Allahabad High CourtNumber: WRIT TAX No. – 360 of 2020Petitioner: Metenere LtdRespondent: UnionDate of decision: 17.12.2020Judges: Honourable Pankaj Bhatia,J. Download Metenere Ltd vs Union GST Case

The essence of all the judgements is that mens rea is an essential ingredient of an offence but it is the legislative prerogative to exclude mens rea expressly or by necessary implication. Read More »

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