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Section 6(2)(b) CGST Act Does Not Bar Parallel Proceedings for Different Financial Years and Distinct Tax Violations

Brief summary of the case – Delhi High Court Court: Delhi High CourtNumber: W.P.(C) 1036/2026 & CM APPL. 5022/2026Petitioner: M/S Ramada Engineering IndustryRespondent: Additional CommissionerDate of decision: 23.04.2026Judges: Hon’ble MR. Justice Nitin Wasudeo Sambre And Hon’ble MR. Justice Ajay Digpaul Download M/S Ramada Engineering Industry Vs Additional Commissioner Brief summary of the case – Supreme […]

Section 6(2)(b) CGST Act Does Not Bar Parallel Proceedings for Different Financial Years and Distinct Tax Violations Read More »

Service Tax Reimbursement Cannot Be Denied Merely Due to Introduction of GST Where Contract Provides for Reimbursement

Brief summary of the case Court: Jharkhand High CourtNumber: W.P.(C) No. 1052 of 2019Petitioner: M/S H.P. Biswas & CompanyRespondent: M/S. B.C.C.LDate of decision: 22.07.2026Judges: Hon’ble Sri Ananda Sen, L. Download M/S H.P. Biswas & Company Vs Vs M/S. B.C.C.L

Service Tax Reimbursement Cannot Be Denied Merely Due to Introduction of GST Where Contract Provides for Reimbursement Read More »

Wind Turbine Generator Is Movable Property; Supply, Erection & Commissioning Constitute Composite Supply Taxable at 5%

Brief summary of the case Court: Andhra Pradesh High CourtNumber: WRIT PETITION Nos.: 4799 & 4801 of 2022Petitioner: M/S. Siemens Gamesa Renewable Power Private LimitedRespondent: The Assistant CommissionerDate of decision: 03.12.2025Judges: Hon’ble Sri Justice R Raghunandan Rao And The Hon’ble Sri Justice T.c.d. Sekhar Download M/S. Siemens Gamesa Renewable Power Private Limited Vs The Assistant

Wind Turbine Generator Is Movable Property; Supply, Erection & Commissioning Constitute Composite Supply Taxable at 5% Read More »

Omission of Rule 96(10) of CGST Rules Applies to Pending Refund Proceedings

Brief summary of the case – Gujarat High Court Court: Gujarat High CourtNumber: R/SPECIAL CIVIL APPLICATION NO. 22519 of 2019Petitioner: Messrs Addwrap Packaging Pvt. LTD. & AnrRespondent: Union Of India & OrsDate of decision: 13.06.2025Judges: Honourable MR. Justice Bhargav D. Karia And Honourable Mr.justice D.n.ray Download Messrs Addwrap Packaging Pvt. LTD. & Anr Vs Union

Omission of Rule 96(10) of CGST Rules Applies to Pending Refund Proceedings Read More »

GST Interest under Section 50 Cannot Be Levied Beyond the Date of Deposit of Tax in Electronic Cash Ledger

Brief summary of the case Court: Gujarat High CourtNumber: R/SPECIAL CIVIL APPLICATION NO. 11064 of 2025Petitioner: Anas EnterpriseRespondent: Union Of India & Anr.Date of decision: 16.07.2026Judges: Honourable MR. Justice A.s. Supehia And Honourable MS. Justice Vaibhavi D. Nanavati Download Anas Enterprise Vs Union Of India & Anr.

GST Interest under Section 50 Cannot Be Levied Beyond the Date of Deposit of Tax in Electronic Cash Ledger Read More »

Time Spent in Bona Fide Rectification Proceedings Excludable from GST Appeal Limitation under Section 107

Brief summary of the case Court: Madras High CourtNumber: In W.P.No.2629 of 2026Petitioner: E2E Supply Chain Solutions LimitedRespondent: Deputy CommissionerDate of decision: 30.07.2026Judges: Hon’ble MR Justice Senthilkumar Ramamoorthy Download E2E Supply Chain Solutions Limited Vs Deputy Commissioner

Time Spent in Bona Fide Rectification Proceedings Excludable from GST Appeal Limitation under Section 107 Read More »

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