Case Name: The test of genuineness of a transaction is to prove beyond doubt the nature and source for such credits
- Appeal Number: I.T.A.No.2451/Chny/2017
- Date of Judgement/Order: 09.06.2021
- Related Assessment Year: 2009-10
- Courts: ITAT Chennai
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Case Name: Patna High Court annulled the summary order in GST DRC-07 for violating natural justice principles
- Appeal Number: Civil Writ Jurisdiction Case No.17795 of 2021
- Date of Judgement/Order: 21.08.2021
- Related Assessment Year:
- Courts: Patna High Court
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Case Name: Form GSTR2A is only a facilitator for taking an informed decision while filing GSTR-3B: SC
- Appeal Number: ARISING OUT OF S.L.P. (C) NO. 8654 OF 2020
- Date of Judgement/Order: 28.10.2021
- Related Assessment Year:
- Courts: Supreme Court of India
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Case Name: Supreme Court on Applicability of Limitation Act in the resolution process
- Appeal Number: Civil Appeal No. 3327 of 2020
- Date of Judgement/Order: October 22, 2021
- Related Assessment Year:
- Courts: Supreme Court of India
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Case Name: Test for deductible expenditure of business is that it must have been made for the purpose of business: ITAT
- Appeal Number: I.T.A.No.939 & 940/Chny/2020
- Date of Judgement/Order: 22.10.2021
- Related Assessment Year: 2011-12 & 2013-14
- Courts: ITAT Chennai
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Case Name: No TDS under section 194N if Cash Withdrawal is not Income
- Appeal Number: W.P.(MD).No.6102 of 2020
- Date of Judgement/Order: 27.07.2020
- Related Assessment Year:
- Courts: Madras High Court
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Case Name: AAR West Bengal: Reversal of excess ITC claimed by applicant
- Appeal Number: No. 07/WBAAR/2021-22
- Date of Judgement/Order: 09.08.2021
- Related Assessment Year:
- Courts: AAR West Bangal
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Case Name: Money received as result of Arbitration Award regarding a contract prior to introduction of GST is exigible to Tax: Telangana AAR
- Appeal Number: TSAAR Order No.13/2021
- Date of Judgement/Order: 08.10.2021
- Related Assessment Year:
- Courts: AAR Telangana
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Case Name: Toyota Innova provided for Medical Treatment of COVID-19 patient a Taxable Service: AAR
- Appeal Number: GST-ARA-55/2020-21/B-82
- Date of Judgement/Order: 25/10/2021
- Related Assessment Year:
- Courts: AAR Maharashtra
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Case Name: Applicant in business of selling second-hand goods, opting margin scheme cannot claim ITC on indirect expenses
- Appeal Number: GST-ARA-103/2019-20/B-81
- Date of Judgement/Order: 25/10/2021
- Related Assessment Year:
- Courts: AAR Maharashtra
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Case Name: Non Transmission of Data from GSTN to ICEGATE cannot be basis of non-payment of GST Refund
- Appeal Number: CIVIL WRIT PETITION NO.5160 OF 2021
- Date of Judgement/Order: 12th OCTOBER 2021
- Related Assessment Year:
- Courts: Bombay High Court
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Case Name: GST Exemption not available on pre-examination, technical assistance for conduct of online examination & post-examination services
- Appeal Number: No.08/WBAAR/2021-22
- Date of Judgement/Order: 13/09/2021
- Related Assessment Year:
- Courts: AAR West Bangal
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Case Name: Toys having Physical force as primary action with ancillay light & music are classified under Electronic Toys for GST
- Appeal Number: TN/35/ARA/2021
- Date of Judgement/Order: 30.09.2021
- Related Assessment Year:
- Courts: AAR Tamilnadu
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Case Name: Sebi’s appeal against SAT order dismissed by the apex court
- Appeal Number: 5052/2021
- Date of Judgement/Order: 20.10.2021
- Related Assessment Year:
- Courts: Securities Appellate Tribunal
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Case Name: CRP and HbAlc diagnostic kits attract GST Rate of 12%
- Appeal Number: NO.GST-ARA-98/2019-20/B-72
- Date of Judgement/Order: 11.10.2021
- Related Assessment Year:
- Courts: AAR Maharashtra
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Case Name: Levy of service tax on GTO service under RCM prior to 04.2006 is ultra virus
- Appeal Number: Service Tax Appeal No. 52549 of 2015
- Date of Judgement/Order: 04.10.2021
- Related Assessment Year:
- Courts: CESTAT Delhi
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Case Name: GST Order passed in Form GST DRC-07 quashed as it was passed in violation of the principles of natural justice
- Appeal Number: Civil Writ Jurisdiction Case No.14475 of 2021
- Date of Judgement/Order: 26-08-2021
- Related Assessment Year:
- Courts: Patna High Court
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Case Name: CESTAT dismisses Service Tax Demand as Remittances Made for Meeting Establishment Costs at Branch Locations
- Appeal Number: SERVICE TAX APPEAL NO: 53015 OF 2016
- Date of Judgement/Order: 01/10/2021
- Related Assessment Year:
- Courts: CESTAT Delhi
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Case Name: World Bank Not a Government Agency: Delhi High Court
- Appeal Number: W.P.(C) 11480/2021&CM APPL. 35345/2021
- Date of Judgement/Order: 12.10.2021
- Related Assessment Year:
- Courts: Delhi High Court
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Case Name: SOA/balance sheet/financial statements made within the period of limitation constitutes acknowledgement of debt: SC
- Appeal Number: CIVIL APPEAL NO.1650 OF 2020
- Date of Judgement/Order: AUGUST 04, 2021
- Related Assessment Year:
- Courts: Supreme Court of India
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