This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from September 16 to September 22, 2023.
- Service Tax on Renting of Immovable Property for Commercial Purposes: Supreme Court stays operation of Delhi HC order against HDFC Bank, issues Notice HDFC BANK LTD vs JAGDISH LAL SHARMA 2023 TAXSCAN (SC) 225
- Supreme Court Reviews Tamil Nadu Govt’s Appeal against Madras HC’s Decision to Strike Down of Online Gaming Ban Law: Next Hearing on September 22
- Failure to Possess Valid Documents by Person in Charge of Goods would be Treated as Willful act of Tax Evasion: Kerala HC M/S. EVM PASSENGER CARS INDIA PVT. LTD vs STATE OF KERALA 2023 TAXSCAN (HC) 1392
- ITC Cannot Be Denied Based Solely on GSTR 2A and GSTR 3B Discrepancies: Kerala HC directs Readjudication M/S HENNA MEDICALS BUS STAND ROAD vs STATE TAX OFFICER SECOND CIRCLE 2023 TAXSCAN (HC) 1391
- No Denial of ITC to Purchaser on Mere Non-Recording of Transaction In GSTR-2A Form: Kerala HC DIYA AGENCIES vs THE STATE TAX OFFICER 2023 TAXSCAN (HC) 1389
- Payment of Disputed Tax under KVAT Act: Kerala HC condones delay of 467 days ANAND VIJAYAKUMAR vs THE STATE TAX OFFICER 2023 TAXSCAN (HC) 1385
- Not a case of Irreparable Loss when Party can be Compensated in terms of Money: Kerala HC upholds Payment of 30% of Disputed Tax under KVAT Act ANAND VIJAYAKUMAR vs THE STATE TAX OFFICER 2023 TAXSCAN (HC) 1384
- Assessee is Responsible to Monitor GST portal on GST Registration Cancellation: Kerala HC upholds Cancellation of Registration KODUVAYUR CONSTRUCTIONS vs THE ASSISTANT COMMISSIONER-WORKS CONTRACT 2023 TAXSCAN (HC) 1386
- Delay of 3 years in Approaching High Court against Assessment Order passed under KVAT Act: Kerala HC dismisses Writ Petition WELLINGTON SAMUEL vs STATE TAX OFFICER 2023 TAXSCAN (HC) 1383
- Setback to IOB: Madras HC rules Bank cannot file Writ Petition to Protect Interest of Third Party, who Knowingly Purchased Property having Encumbrance Indian Overseas Bank vs The Assistant Commissioner of Central Excise and service Tax 2023 TAXSCAN (HC) 1382
- Kerala HC quashes Assessment Order Passed without Affording Personal Hearing as u/s 75(4) of GST Act JULIE JOSE vs THE STATE TAX OFFICER 2023 TAXSCAN (HC) 1368
- Kerala HC allows Instalment Payment of Balance Tax Amount under KVAT Act Considering Financial Incapacity PYRAMID ARCHITECTS AND ENGINEERS vs STATE TAX OFFICER 2023 TAXSCAN (HC) 1367
- Telecommunication Company Providing Export Services and Entering Separate Contracts with Indian Telecom Operators on its own is not ‘Intermediary’: Delhi HC allows CENVAT Credit Refund COMMISSIONER OF CENTRAL TAX vs M/S SINGTEL GLOBAL INDIA PVT LTD 2023 TAXSCAN (HC) 1375
- GST Authorities fail to Consider Materials Establishing Input Supplies with regards to Refund of ITC Claimed: Delhi HC restores Appeal KS COMMODITIES PRIVATE LIMITED vs ASSISTANT COMMISSIONER DIVISION CONNAUGHT PLACE CGST SOUTH 2023 TAXSCAN (HC) 1373
Source: www.taxscan.in
