Taxbykk
Pro

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

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

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

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

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

Gujarat High Court sets aside IGST on Ocean Freight Read More »

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

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

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 »

Section 129 and Section 130 analysis before amendment | Release and detention of goods

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/Special Civil Application No. 4730 of 2019Petitioner: Synergy Fertichem Pvt. Ltd.Respondent: State of GujaratDate of decision: 23.12.2019Judges: Honourable Mr.justice J.b.pardiwala and Honourable Mr.justice A.c. Rao Download Synergy Fertichem Pvt. Ltd. vs State of Gujarat GST Case

Section 129 and Section 130 analysis before amendment | Release and detention of goods Read More »

It was also held that an unsigned order is not an order in the eyes of law. Rule 26(3)

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT BOMBAYNumber: Writ Petition No. 9331 of 2022Petitioner: Ramani Suchit MalushteRespondent: UOI and OrsDate of decision: 21.09.2022Judges: Honourable K.r. Shriram & And A.s. Doctor, Jj. Download Ramani Suchit Malushte V/s UOI and Ors GST Case

It was also held that an unsigned order is not an order in the eyes of law. Rule 26(3) Read More »

locking of ITC in Rule 86A for non payment in 180 days is without authority of law

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 6444/2022, CM Nos.19502/2022 & 33763/2022Petitioner: Sunny JainRespondent: UOI Anr ORSDate of decision: 05.12.2022Judges: Honourable Mr. Justice Vibhu Bakhru And Honourable Mr. Justice Purushaindra Kumar Kaurav Download Sunny Jain V/s UOI Anr ORS GST Case

locking of ITC in Rule 86A for non payment in 180 days is without authority of law Read More »

Scroll to Top