Rectification of GSTR-1
Brief summary of the case Court: Bombay High CourtNumber: Writ Petition NO. 7912 OF 2024Petitioner: Aberdare Technologies (P.) Ltd.Respondent: Central Board of Indirect Taxes &
June 20, 2025
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Royalty is not a tax by the union: How Supreme Court recognised states’ powers to tax mining activities
Brief summary of the case Court: Supreme Court of IndiaNumber: Civil Appeal Nos. 4056-4064 of 1999Petitioner: Mineral Area Development Authority & AnrRespondent: M/S Steel Authority
July 27, 2024
No Comments
Scope of Governmental authority Service Tax Regime
Brief summary of the case Court: Supreme Court of IndiaNumber: CIVIL APPEAL NO. 3991/2023Petitioner: Commissioner, Customs Central ExciseRespondent: M/s Shapoorji PallonjiDate of decision: 13.10.2023Judges: Hon’ble
October 18, 2023
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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
July 22, 2023
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Procedure for payment of IGST on past imports against AA with pre-import condition to avail ITC
Brief summary of the case Court: Supreme Court of IndiaNumber: CIVIL APPEAL NO(S). 290 OF 2023Petitioner: Union of India & ORSRespondent: Cosmo Films LimitedDate of
June 11, 2023
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Formation of GST Tribunal
Brief summary of the case Court: IN THE SUPREME COURT OF INDIANumber: Writ Petition (C) No.804 of 2020Petitioner: Madras Bar AssociationRespondent: Union of IndiaDate of
March 10, 2023
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Striking Down the Levy on Ocean Freight
Brief summary of the case Court: IN THE SUPREME COURT OF INDIANumber: Civil Appeal No. 1390 of 2022Petitioner: Mohit Mineral Pvt. Ltd.Respondent: Union of IndiaDate
March 10, 2023
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Power of provisional attachment under GST is draconian in nature. Strict procedure to be followed.
Brief summary of the case Court: IN THE SUPREME COURT OF INDIANumber: Civil Appeal No. 1155 of 2021Petitioner: Radha Krishan IndustriesRespondent: State of Himachal PradeshDate
March 9, 2023
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Taxpayer cannot be detained for indefinite period for alleged tax evasion where investigation is pending
Court: IN THE SUPREME COURT OF INDIANumber: Criminal Appeal Nos. 164-165/2022Petitioner: Paresh Nathalal ChauhanRespondent: State of GujaratDate of decision: 01.02.2022Judges: Honourable Poonam Vaid Download Paresh
March 9, 2023
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The PO who conducts inquiry that PO can only issue notice
Brief summary of the case Court: IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTIONNumber: Civil Appeal No. 1827/2018Petitioner: Canon India Pvt. LtdRespondent: Commissioner of
March 7, 2023
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