Category: My Blog

  • GST Judgement – GST on Royalty

    ALLAHABAD HIGH COURT  Falgungiri Mines …..AppellantV/sUnion of India and 4 Others …..Respondent Honble JusticeShekhar B. Saraf and Vikas Budhwar, JJ. Date : 31/08/2024 Appearance:Ishir Sripat, Satyarth Agarwal, Siddharth Agrawal for the Petitioner.A.S.G.I., C.S.C., Priyanka Midha for the Respondent.Case Adjourned Issues Involved :- Issue is related to applicability of GST on the royalty payable by the miners. list this case along…

  • GST Judgement – Attachment of Bank Account

    BOMBAY HIGH COURT WRIT PETITION NO. 8631 OF 2023 Chotu Lal …..AppellantV/sUnion of India and Ors. …..Respondent Honble JusticeK.R. Shriram and Jitendra Jain, JJ. Date : 26/08/2024 Appearance:Mr. Brijesh Pathak for the Petitioner.Mr. Jitendra B. Mishra a/w. Ms. Sangeeta Yadav, Mr. Rupesh Dubey and Mr. Ashutosh Mishra for the Respondent.  Issues Involved :-  JUDGMENT 1. On 26th September 2023 the following order came…

  • Understanding Blocked Credit in GST for Motor Vehicles

    Understanding Blocked Credit in GST for Motor vehicles The Goods and Services Tax (GST) regime in India has specific provisions that restrict the availment of Input Tax Credit (ITC) on certain goods and services, commonly referred to as ‘Blocked Credit.’ One of the areas where ITC is often scrutinized is in the context of Motor vehicles. This…

  • Judgment – Tax Liability

    HIGH COURT OF CALCUTTA   SREI EQUIPMENT FINANCE LIMITED ……………………………………….. Appellant V KARUR VYSYA BANK …………… Respondent   MOUSHUMI BHATTACHARYA, J.     Date: February 23, 2024   Appearances Mr. Swatarup Banerjee, Adv. Mr. Rajib Mullick, Adv. Mr. Biswaroop Ghosh, Adv. for The Petitioner. Ms. Sweta Gandhi, Adv. for The Respondent.   JUDGMENT   The…

  • GST Judgment – Natural Justice

    MADRAS HIGH COURT   Annai Earth Movers, Represented By Its Proprietor S. Rajasekar …..Appellant V/s The Assistant Commissioner (ST) (FAC), Chennai …..Respondent   Hon’ble Justice   Senthilkumar Ramamoorthy, J.   Date : 27/06/2024   Appearance:   Ms. N. Janani for Mr. Adithya Reddy for the Petitioner. Mr. T.N.C. Kaushik, AGP (T) for the Respondent.  …

  • GST Judgment – Writ Petition

    MADRAS HIGH COURT   Jayanth Ship Chandlers, Represented By Its Proprietor S. Jayasingh Raja …..Appellant V/s The State Tax Officer, Tuticorin …..Respondent   Hon’ble Justice   C. Saravanan, J.     Date: 25/06/2024   Appearance:   Mr. A. Satheesh Murugan for the Petitioner. Mr. R. Suresh Kumar Additional Government Pleader for the Respondent.   Case…