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Fastenex Pvt. Ltd. Vs. State Tax Officer (Inspection-VI) – Madras High Court

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Fastenex Pvt. Ltd. Vs. State Tax Officer (Inspection-VI) – Madras High Court Read Post »

Tata Projects Ltd. Vs. Union of India and Ors. – Gauhati High Court

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Tata Projects Ltd. Vs. Union of India and Ors. – Gauhati High Court Read Post »

Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court

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Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court Read Post »

The opening words ‘any person’ in Section 122(1A) of the CGST Act, 2017, are to be understood in the context of a ‘taxable person’, since sub-section (1) itself applies to a taxable person – Amit Manilal Haria and Ors. Vs. Joint Commissioner, CGST & Central Excise and Anr. – Bombay High Court

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The opening words ‘any person’ in Section 122(1A) of the CGST Act, 2017, are to be understood in the context of a ‘taxable person’, since sub-section (1) itself applies to a taxable person – Amit Manilal Haria and Ors. Vs. Joint Commissioner, CGST & Central Excise and Anr. – Bombay High Court Read Post »

SA Aromatics Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Allahabad High Court

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SA Aromatics Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Allahabad High Court Read Post »

Milroc Good Earth Developers Vs. Union of India and Ors. – Bombay High Court

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Milroc Good Earth Developers Vs. Union of India and Ors. – Bombay High Court Read Post »

Rajkishor Pati Vs. Union of India and Ors. – Orissa High Court

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Rajkishor Pati Vs. Union of India and Ors. – Orissa High Court Read Post »

Union of India and Anr. Vs. Mohit Minerals Pvt. Ltd. – Supreme Court

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Union of India and Anr. Vs. Mohit Minerals Pvt. Ltd. – Supreme Court Read Post »

In re: IL & FS Education & Technology Services Ltd. – Maharashtra AAAR (GST)

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In re: IL & FS Education & Technology Services Ltd. – Maharashtra AAAR (GST) Read Post »

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