Whether mens rea is essential for levy of penalty
Brief summary of the case Court: Supreme CourtNumber: CIVIL APPEAL NO. 3481 OF 2022Petitioner: State of Gujarat and AnrRespondents: M/s Saw Pipes Ltd Date of decision: 17.04.2023Judges: Honourable M.r. Shah and B.V. Nagarathna Download State of Gujarat and Anr Vs M/s Saw Pipes Ltd
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Appeal can be filed only if summary order is uploaded on the portal
Brief summary of the case Court: Kerala High CourtNumber: WP(C) NO. 17454 OF 2022Petitioner: Hindustan Steel And CementRespondent: Assistant State Tax Officer&Number: WP(C) NO. 17463 OF 2022Petitioner: B M Steel AgenciesRespondent: Assistant State Tax OfficerDate of decision: 20.07.2022Judges: Hon’ble Mr. Gopinath P Download Hindustan Steel And Cement and B M Steel Agencies Vs Assistant State
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GST-Circulars-issued-in-2023
Download GST Circulars Issued in 2023 Watch analytical discussion of GST Circulars issued in 2023
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GST 50th Council Press Release with notings by CS K K Agrawal
Download GST 50th Council Press Release with notings by CS K K Agrawal
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Pre Deposit – adjustment with ITC allowed
Brief summary of the case Court: Allahabad High CourtNumber: Writ Tax No. 1237 of 2022Petitioner: Tulsi Ram And CompanyRespondent: CommissionerDate of decision: 23.09.2022Judges: Hon’ble Rohit Ranjan Agarwal,J. Download Tulsi Ram And Company Vs Commissioner
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If goods are not subjected to cess it is treated as exempt supply for the purposes of cess act and liable to be excluded from adjusted total turnover
Brief summary of the case Court: Calcutta High CourtNumber: WPA No. 12676 of 2021Petitioner: Electrosteel Castings LimitedRespondent: The Assistant Commissioner&Number: W.P.A No. 17567 of 2021Petitioner: The Principle CommissionerRespondent: Joint CommissionerDate of decision: 10.06.2022Judges: Hon’ble Mr. Justice Md. Nizamuddin Download Electrosteel Castings Limited Vs The Assistant Commissioner
Grant provisional refund till the investigation is going on
Brief summary of the case Court: Bombay High CourtNumber: WRIT PETITION (L) NO. 30843 OF 2021Petitioner: R. K. Copper and Alloy LLP-AppellantRespondent: Union of IndiaDate of decision: 18/02/2022Judges: Honourable Mr R. D. Dhanuka & S. M. Modak, Jj. Download R. K. Copper and Alloy LLP-Appellant Vs UOI
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GST refund cannot Be held With the based on Revenue’s Appeal Intent
Brief summary of the case Court: Delhi High CourtNumber: W.P.(C) 5722/2023Petitioner: Alex Tour And Travel Private LimitedRespondent: Assistant CommissionerDate of decision: 08.05.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru Hon’ble Mr. Justice Amit Mahajan Download Alex Tour And Travel Private Limited Vs Assistant Commissioner
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Grant 90% of refund even if shipping bill is struck due to software problem
Brief summary of the case Court: Gujarat High CourtNumber: R/special Civil Application No. 14649 Of 2022Petitioner: Aartos International Llp (Formerly Azuvi International LLP)Respondent: Deputy CommissionerDate of decision: 02.12.2022Judges: Honourable Ms. Justice Sonia Gokani And Honourable Mrs. Justice Mauna M. Bhatt Download Aartos International Llp (Formerly Azuvi International LLP) Vs Deputy Commissioner
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