Detention cannot be made without “intent to evade tax”, quashes orders
Brief summary of the case Court: Allahabad High CourtNumber: WRIT TAX No. – 603 of 2023Petitioner: M/S Shyam Sel And Power LimitedRespondent: State Of U.P. And 2 OthersDate of decision: 05.10.2023Judges: Hon’ble Piyush Agrawal,j. Download M/S Shyam Sel And Power Limited Vs State Of U.P. And 2 Others
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Compilation of Misc circulars up to 28.02.2022 west bengal govt
Download Compilation of Misc circulars up to 28.02.2022 west bengal govt
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Roll out of investigation module
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Reversal of ITC in the hands of purchaser is protective assessment
Brief summary of the case Court: Madras High CourtNumber: W.P.No.8493 of 2023Petitioner: Pinstar Automotive India Pvt. LtdRespondent: Additional CommissionerDate of decision: 20.03.2023Judges: Dr.Anita Sumanth, J. Download Pinstar Automotive india Pvt. Ltd Vs Additional Commissioner
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On the basis of GSTR 2A credit cannot be denied
Brief summary of the case Court: Kerala High CourtNumber: WP(C) NO. 29769 OF 2023Petitioner: Diya AgenciesRespondent: The State Tax OfficerDate of decision: 12.09.2023Judges: Hon’ble Dinesh Kumar Singh Download Divya Agencies and The State Tax Officer
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Held constitutional validity of Section 16(4)
Brief summary of the case Court: Patna High CourtNumber: Civil Writ Jurisdiction Case No. 9108 of 2021Petitioner: Gobinda ConstructionRespondent: UOIDate of decision: 08.09.2023Judges: Honourable Mr. Justice Chakradhari Sharan Singh And Honourable Mr. Justice Madhuresh Prasad Download Gobinda Construction Vs UOI
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Scrutiny in S 61 not mandatory before issuance of DRC 01
Brief summary of the case Court: Andhra Pradesh High CourtNumber: W.P.No.3659 of 2023 Petitioner: M/s Devi TradersRespondent: The State of Andhra PradeshDate of decision: 19.06.2023Judges: Hon’ble Sri Justice U. Durga Prasad Rao and Hon’ble Smt. Justice Venkata Jyothirmai Pratapa Download M/s Devi Traders Vs The State of Andhra Pradesh
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Recovery of tax just a day after dismissal of appeal under section 78 is illegal
Brief summary of the case Court: Patna High CourtNumber: Civil Writ Jurisdiction Case No.5407 of 2023Petitioner: Sita PandeyRespondent: The State of Bihar and othersDate of decision: 23.08.2023Judges: Honourable The Chief Justice & Honourable Mr. Justice Partha Sarthy Download Sita Pandey Vs The State of Bihar and others
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Search, Seizure Arrest in GST by the Department
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