Supreme Court clarifies service tax on seconded employees: C.C., C.E. & S.T. vs. M/s Northern Operating Systems Pvt Ltd (2022) Date of the Judgment: May 19, 2022 Citation: 2022 INSC 457 Judges: Uday Umesh Lalit, J., S. Ravindra Bhat, J., Pamidighantam Sri Narasimha, J. The judgment was authored by S. Ravindra Bhat, J. Can a […]
Supreme Court clarifies interest on delayed GST refunds: Union of India vs. Willowood Chemicals & Saraf Natural Stone (2022) LEGAL ISSUE: Determining the correct rate of interest applicable on delayed Goods and Services Tax (GST) refunds. CASE TYPE: Tax Law (Goods and Services Tax) Case Name: Union of India & Ors. vs. M/s. Willowood Chemicals
Service Tax on Renting Immovable Property by Agricultural Produce Market Committees: Supreme Court Judgment Date of the Judgment: 23 February 2022 Citation: [Not Available in Source] Judges: M.R. Shah, J. and B.V. Nagarathna, J. Can Agricultural Produce Market Committees (APMCs) be exempted from service tax on renting out immovable property? The Supreme Court of India
Service Tax on Renting by Agricultural Market Committees: Supreme Court Decision LEGAL ISSUE: Whether Agricultural Produce Market Committees are liable to pay service tax on renting of immovable property. CASE TYPE: Service Tax Law Case Name: Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar vs. Commissioner of Central Excise and Service Tax, Alwar Judgment Date:
Supreme Court clarifies tax exemptions for manufacturing units: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (2022) LEGAL ISSUE: Whether a manufacturing unit is eligible for tax exemptions on raw materials when those materials are not directly used by the unit but transferred to another entity for processing. CASE TYPE: Tax Law Case
Supreme Court Upholds Purchase Tax on Essar Steel: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (2022) LEGAL ISSUE: Whether an eligible industrial unit is entitled to tax exemptions when it transfers raw materials to another unit for processing, instead of using them directly. CASE TYPE: Tax Law Case Name: State of Gujarat
Supreme Court Clarifies Electricity Duty Exemption for Charitable Educational Institutions: State of Maharashtra vs. Shri Vile Parle Kelvani Mandal & Ors. (2022) LEGAL ISSUE: Whether charitable educational institutions are exempt from paying electricity duty under the Maharashtra Electricity Duty Act, 2016. CASE TYPE: Tax Law Case Name: The State of Maharashtra vs. Shri Vile Parle
Supreme Court Upholds State’s Right to Fresh Assessment After Remand: State of Andhra Pradesh vs. S. Pitchi Reddy (2022) LEGAL ISSUE: Whether an Assessing Officer can pass a fresh assessment order after a remand by the First Appellate Authority, while a suo moto revision against the remand order is pending before the Commissioner of Commercial
Supreme Court Upholds State’s Right to Reassess Taxes Despite Pending Revisions: Andhra Pradesh vs. S. Pitchi Reddy (2022) LEGAL ISSUE: Whether an Assessing Officer can proceed with a fresh assessment after a remand by the Appellate Authority, while a suo moto revision of the remand order is pending before the Commissioner of Commercial Taxes. CASE
Supreme Court Upholds Claim in Paper Supply Dispute: M/S Star Paper Mills Ltd. vs. M/S Beharilal Madanlal Jaipuria Ltd. (2021) Date of the Judgment: December 16, 2021 Citation: Civil Appeal No. 4102 of 2013 Judges: Hemant Gupta, J. and V. Ramasubramanian, J. Can a company deny payment for goods received by claiming fraudulent transactions, despite
Supreme Court Allows Adjustment of Protest Payments Against Pre-Deposit for Appeals in Maharashtra VAT Act Date of the Judgment: 03 December 2021 Citation: (2021) INSC 722 Judges: Dr. Dhananjaya Y Chandrachud, J and A.S. Bopanna, J Can a payment made under protest before an assessment order be considered as part of the mandatory pre-deposit required
Supreme Court clarifies the scope of alternate remedy under GST Act: Assistant Commissioner of State Tax vs. M/s Commercial Steel Limited (2021) INSC 615 Date of the Judgment: September 3, 2021 Citation: (2021) INSC 615 Judges: Dr Dhananjaya Y Chandrachud, Vikram Nath, Hima Kohli Can a High Court entertain a writ petition when there is
