Case Laws

NXGN Sports Interactive Private Limited Vs Union of India
High Court - Gujarat
Special Civil Application

Question whether online gaming as so done by the petitioner would tantamount to betting/gambling requires to be considered in extenso.

November 2, 2023

Dedicated Freight Corridor Corporation of India Limited ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

No GST liability on escrow account deposit

November 2, 2023

Global Plasto Wares Vs Assistant State Tax Officer
High Court - Kerala
Writ Appeal

Penalty leviable if a person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of the payment of the such tax

October 31, 2023

Gokul Enterprises Vs Deputy Commissioner of State Tax
High Court - Kerala
Writ Petition

ITC claim dispute: Petitioner to present all relevant documents before the assessing authority

October 31, 2023

Bio Med Ingredients Pvt. Ltd. Vs Assistant Commissioner (ST)
High Court - Madras
Writ Petition

Department to grant registration to the petitioner-company, emphasizing the need for property demarcation in case both the lessor and lessee operate in the same premises.

October 31, 2023

Raju Joseph(Prop: Future Graphic Systems) Vs State Tax Officer
High Court - Kerala
Writ Petition

Mere difference between GSTR2A and 3B should not be a sufficient ground to deny the assessee the claim of ITC

October 30, 2023

Tvl.Shanthi Vijay Granites Vs Assistant Commissioner (ST)
High Court - Madras
Writ Petition

Order made within two days of the issuance of Form GST DRC-01 is unsustainable

October 30, 2023

Vardan Associates Pvt. Ltd. Vs Assistant Commissioner of State Tax
Supreme Court -
Special Leave Petition

Expiry of E Way bill: Penalty imposed under section 129(3) reduced to 50%

October 30, 2023

Parle Agro Pvt. Ltd. Vs Union of India
High Court - Madras
Writ Petition

"Flavoured Milk" has to be classified under Heading 0402 and not under Heading 2202

October 30, 2023

M & Arun Tex Vs State Tax Officer
High Court - Madras
Writ Petition

Writ dismissed as disallowance of ITC will affect the beneficiary who availed it and not the petitioners

October 29, 2023

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