Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 26-Apr-2024 -- Section : -- Del-Trib -- Syed Rehan Haider v. Assessing Officer Assessee Appeal AllowedITA No. 122/DEL/20242024 TaxPub(DT) 2076 (Del-Trib) 26-Apr-2024 -- Section : 153C 143(3) 139 132 132(4) 131 153B 153A 153C(1) 158BD 132A 153B(1) 69A 143(2 -- Mad-HC -- LKS Gold House (P.) Ltd. v. Dy. CITW.P. Nos. 11630, 11633, 11635, 11636, 11638, 11644, 12018 of 2023 and W.M.P. Nos. 11535, 11536, 11544, 11545, 11546, 11551, 11552, 11554 of 20232024 TaxPub(DT) 2075 (Mad-HC) 26-Apr-2024 -- Section : 143(3) 254 68 217 -- Bom-HC -- CCIT (OSD)/Pr. CIT v. Bhupendra Champaklal Delal Appeal DismissedIncome Tax Appeal No. 1470 of 20192024 TaxPub(DT) 1219 (Bom-HC) 26-Apr-2024 -- Section : 143(3) 69A 115BBE 143(2) 142(1) 132(4) -- Jod-Trib -- Rajesh Singhvi v. Asstt. CIT Assessee Appeal AllowedI.T.A. No. 390/Jodh/20232024 TaxPub(DT) 1215 (Jod-Trib) 26-Apr-2024 -- Section : 250(6) 271B 44AB 44AE 44BBB 44ADA 143(3) 273B -- Rkt-Trib -- Parag Hashmukhbhai Davda v. ITO Assessee Appeal AllowedITA No. 118/RJT/20232024 TaxPub(DT) 1210 (Rkt-Trib) 26-Apr-2024 -- Section : 147 196 194C 271C 40(a)(ia) 143(1) 133A 148 151 194C/194I -- Del-Trib -- DCIT v. New India City Developers (P) Ltd. Revenue Appeal DismissedITA No. 1738/Del/20232024 TaxPub(DT) 1208 (Del-Trib) 26-Apr-2024 -- Section : 143(3) 54F 54F(4) 271(1)(c) -- Mum-Trib -- Mayank Kishor Tejura v. ITO Assessee Appeal AllowedITA No. 3777/Mum/20232024 TaxPub(DT) 1205 (Mum-Trib) 26-Apr-2024 -- Section : 250 271(1)(c) 143(3) 274 40(a)(ia) 194 195(2) 195(1) 40(a)(i) 133(6) 69 -- Mum-Trib -- Marvel Drugs (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 3626/M/20232024 TaxPub(DT) 1204 (Mum-Trib) 26-Apr-2024 -- Section : 14A 10(33) 36(1) 14A(1) 36(1)(iii) -- Bom-HC -- Mahesh K. Mehta v. Dy. CIT Appeal DismissedIncome Tax Appeal No. 492 of 20042024 TaxPub(DT) 1203 (Bom-HC) 26-Apr-2024 -- Section : 143(3) 144C 270A 274 144C(5) 144C(13) 144C(10) 92CA 92CA(3) 144C(1) 144C(2) 153 -- Del-HC -- Louis Dreyfus Co. India (P) Ltd. v. Dy. CIT Petition AllowedW.P.(C) No. 15381/20222024 TaxPub(DT) 1201 (Del-HC) 26-Apr-2024 -- Section : 143(3) 144C(13) 4 19 44BBB 9(1)(i) -- Del-Trib -- Jiangdong Fittings Equipments Co. Ltd. v. ACIT Assessee Appeal AllowedITA No. 349/Del/20232024 TaxPub(DT) 1196 (Del-Trib) 26-Apr-2024 -- Section : 12AB 80G 80G(5) 13(1)(b) 11 -- Ahd-Trib -- Jamiatul Banaat Tankaria v. CIT(E) Assessee Appeal AllowedITA No. 58/Ahd/20232024 TaxPub(DT) 1193 (Ahd-Trib) 26-Apr-2024 -- Section : 9(1)(vi) 195 201 9(l)(vi) -- Ahd-Trib -- International Education & Research Foundation v. Dy. CIT Assessee Appeal AllowedI.T.A. Nos. 182 & 183/Ahd/20202024 TaxPub(DT) 1190 (Ahd-Trib) 26-Apr-2024 -- Section : 260A 14A 143(3) 254(2) -- Guj-HC -- Gujarat State Fertilizers & Chemicals Ltd. v. Dy. CITR/Tax Appeal No. 60 of 2024 with R/Tax Appeal No. 82 of 2024 with R/Special Civil Application No. 578 of 20242024 TaxPub(DT) 1184 (Guj-HC) 26-Apr-2024 -- Section : 144 69A 69A/69 115BBE 234A 143(3) 147 -- Srt-Trib -- Govind Gopal Goyal v. ITO Assessee Appeal Partly AllowedITA No. 753/SRT/20232024 TaxPub(DT) 1182 (Srt-Trib) 26-Apr-2024 -- Section : 143(1) 143(2) 142(1) 143(3) 183 148 147 133A 10(38) -- Bom-HC -- Gaurang Manhar Gandhi v. Asstt. CIT Petition DisposedWrit Petition No. 2058 of 20222024 TaxPub(DT) 1180 (Bom-HC) 26-Apr-2024 -- Section : 143(1) 143(2) 133(6) 131 145(3) -- Del-Trib -- Flexsin Technologies (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 3003/Del/20152024 TaxPub(DT) 1179 (Del-Trib) 26-Apr-2024 -- Section : 80G 37(1) 135 40(a)(ii) 234A -- Del-Trib -- Ericsson India Global Services (P) Ltd. v. DCIT Appeal Partly AllowedITA No. 1150/Del/20222024 TaxPub(DT) 1176 (Del-Trib) 26-Apr-2024 -- Section : 45 2(22B) -- J&K-HC -- Pr. CIT v. Karan Singh Appeal DismissedITA No. 1 / 20222024 TaxPub(DT) 1174 (J&K-HC) 26-Apr-2024 -- Section : 250 143(3) 253 68 131 133(6) -- Kol-Trib -- ITO v. Digvijay Vinimay (P) Ltd. Revenue Appeal DismissedI.T.A. No. 700/KOL/20232024 TaxPub(DT) 1172 (Kol-Trib) 26-Apr-2024 -- Section : 14A 68 115BBE -- Del-Trib -- ACIT v. Deeksha Holding Ltd. Revenue Appeal DismissedITA No. 9/Del/20202024 TaxPub(DT) 1169 (Del-Trib) 26-Apr-2024 -- Section : 263 143(3) 201(1A) 36(1)(va) 68 -- Kol-Trib -- Chandrani Compliments & Export (P) Ltd. v. DCIT Assessee Appeal AllowedI.T.A. No. 2365/Kol/20192024 TaxPub(DT) 1167 (Kol-Trib) 26-Apr-2024 -- Section : 143(1) 148 147 147(a) 151 -- Bom-HC -- Chandni J. Ahuja v. UOI Writ Petition No. 231 of 20162024 TaxPub(DT) 1166 (Bom-HC) 26-Apr-2024 -- Section : 143(3) 148 147 35(2AB) 80G 80IC 80-IC 142(1) 37 80-IA/IB -- Bom-HC -- Bajaj Auto Ltd. v. Dy. CIT Petition DisposedWrit Petition No. 2002 of 20222024 TaxPub(DT) 1157 (Bom-HC) 26-Apr-2024 -- Section : 37 -- Asr-Trib -- Amrit Lal Batra v. Addl. CIT Appeal DisposedI.T.A. No. 211/Asr/2013 and I.T.A. No. 482/Asr/20142024 TaxPub(DT) 1148 (Asr-Trib) 24-Apr-2024 -- Section : 143(3) 270A 270AA -- Chen-Trib -- S. Saroja v. Dy. CIT Assessee Appeal AllowedITA No. 418/Chny/20232024 TaxPub(DT) 2074 (Chen-Trib) 24-Apr-2024 -- Section : -- SC -- Pr. CIT v. VPR Mining Infrastructure (P) Ltd. & Ors. Application DisposedSpecial Leave to Appeal (C) No(s). 2323/20232024 TaxPub(DT) 2017 (SC) 24-Apr-2024 -- Section : -- SC -- UC Mas Mental Arithmetic (India) (P) Ltd. v. Asstt. CIT Petition DisposedSpecial Leave to Appeal (C) No(s). 9996/20232024 TaxPub(DT) 2012 (SC) 24-Apr-2024 -- Section : 250 24 234E -- Nag-Trib -- Tejaswini Primary School v. ITO Assessee Appeal DismissedITA No. 029/NAG/20232024 TaxPub(DT) 2008 (Nag-Trib) 24-Apr-2024 -- Section : 119(2)(b) -- Chhattisgarh-HC -- T. Radhakrishnan v. Central Board of Direct Taxes Petition DisposedWrit Petition (T) No. 70/20242024 TaxPub(DT) 2007 (Chhattisgarh-HC) 24-Apr-2024 -- Section : 279(1) 276B 201 -- Ori-HC -- Sree Metaliks Ltd. v. UOI & Anr. CRLMC No. 1921 of 20232024 TaxPub(DT) 2001 (Ori-HC) 24-Apr-2024 -- Section : 250 154 143(3) 68 139(1) 148 147 143(2) 234A 234B -- Del-Trib -- Kanta v. ITO Assessee Appeal AllowedITA No. 2213/Del/20232024 TaxPub(DT) 2000 (Del-Trib) 24-Apr-2024 -- Section : 143(3) 143(3A) 80P(2)(d) -- Pune-Trib -- T.S. Nagari Sahakari Patsanstha Maryadit v. ITO Assessee Appeal AllowedITA No. 433/PUN/20242024 TaxPub(DT) 1996 (Pune-Trib) 24-Apr-2024 -- Section : 250 143(3) 246A(1)(a) 44AA 44AB 37(1) 43B -- Nag-Trib -- Shivshakti Vehicle Agency (P) Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 030/NAG/20232024 TaxPub(DT) 1994 (Nag-Trib) 24-Apr-2024 -- Section : 143(3) 80P(2)(d) 263 2(19) 80P(4) -- Pune-Trib -- Sharad Nagari Sahakari Patsanstha Maryadit v. ITO Assessee Appeal AllowedI.T.A. No. 335/PUN./20242024 TaxPub(DT) 1993 (Pune-Trib) 24-Apr-2024 -- Section : -- SC -- Pr. CIT v. Sitansu Sekhar Mohapatra Application DisposedSpecial Leave Petition (Civil) Diary No(S). 11918/20242024 TaxPub(DT) 1991 (SC) 24-Apr-2024 -- Section : 68 143(3) 131 133(6) 142 -- Kol-Trib -- Sati Promoters (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 527/Kol/20232024 TaxPub(DT) 1990 (Kol-Trib) 24-Apr-2024 -- Section : 260A 263 37 37(1) -- Cal-HC -- Pr. CIT v. Garden Reach Ship Builders & Engineers Ltd. Appeal DismissedITAT/30/2024, IA No. GA/1/2024, GA/2/20242024 TaxPub(DT) 1986 (Cal-HC) 24-Apr-2024 -- Section : 250 143(1) 143(2) 143(3) 10(10) 270A 270A(8) 24 10(10)(ii) -- Nag-Trib -- Ravindra Madhukar Kharche v. Asstt. CIT Assessee Appeal AllowedITA No. 228/NAG/20232024 TaxPub(DT) 1985 (Nag-Trib) 24-Apr-2024 -- Section : 249(4)(b) 147 148 142(1) 144/147 144B -- Ahd-Trib -- Rajlaxmi Satishkumar Sharma v. ITO Assessee Appeal AllowedITA No. 121/Ahd/20242024 TaxPub(DT) 1983 (Ahd-Trib) 24-Apr-2024 -- Section : 143(3) 263 -- Del-Trib -- Proparent Solutions (P) Ltd. v. PCIT Assessee Appeal DismissedITA No. 4755/Del/20192024 TaxPub(DT) 1980 (Del-Trib) 24-Apr-2024 -- Section : 260A 68 143(3) 133(6) 263 -- Cal-HC -- Pr. CIT v. One Point Commercial (P) Ltd. Assessee AppealITAT/36/2024, IA No. GA/2/20242024 TaxPub(DT) 1977 (Cal-HC) 24-Apr-2024 -- Section : 143(3) 68 194A 147 143(2) 115 131 133 -- Mum-Trib -- P & Y Enterprises (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 3685/mum/20232024 TaxPub(DT) 1974 (Mum-Trib) 24-Apr-2024 -- Section : 250 234E 200A -- Bang-Trib -- Modern Family Doctor (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 386/Bang/20242024 TaxPub(DT) 1968 (Bang-Trib) 24-Apr-2024 -- Section : -- SC -- Pr. CIT v. Microsoft India (R & D) (P) Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No (S). 3445/20242024 TaxPub(DT) 1967 (SC) 24-Apr-2024 -- Section : 144 139(1) 80AC 80A(5) -- Nag-Trib -- Maharashtra Nagari Co-op Credit Society Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 52/NAG./20232024 TaxPub(DT) 1963 (Nag-Trib) 24-Apr-2024 -- Section : 260-A 143 115-JB 28 -- MP-HC -- Pr. CIT v. M.P. Entertainment & Developers (P) Ltd. Application DisposedIncome Tax Appeal No. 180 of 2023, 216 of 2023, 217 of 2023, 218 of 20232024 TaxPub(DT) 1962 (MP-HC) 24-Apr-2024 -- Section : -- SC -- CIT(E) v. Lata Mangeshkar Medical Foundation Application DisposedSpecial Leave Petition (Civil) Diary No(s). 13478/20242024 TaxPub(DT) 1958 (SC) 24-Apr-2024 -- Section : -- SC -- Pr. CIT v. Kishore Kumar Mohapatra Application DisposedSpecial Leave Petition (Civil) Diary No(S). 10281/20242024 TaxPub(DT) 1956 (SC) 24-Apr-2024 -- Section : 143(2) 142(1) 143(3) 148 147 -- Bom-HC -- Kidderpore Holdings Ltd. v. ITO Petition DisposedWrit Petition No. 2395 of 20222024 TaxPub(DT) 1955 (Bom-HC) 24-Apr-2024 -- Section : 271(1)(b) 253(1) 142(1) -- Srt-Trib -- Kashyap Maganbhai Vaghasiya v. DCIT Assessee Appeal AllowedITA No. 106/SRT/20242024 TaxPub(DT) 1954 (Srt-Trib) 24-Apr-2024 -- Section : -- SC -- Pr. CIT v. Dwarka Prasad Aggarwal Application DisposedSpecial Leave to Appeal (C) No(s). 28223/20182024 TaxPub(DT) 1941 (SC) 24-Apr-2024 -- Section : 144C 144B -- Bom-HC -- Birla Furukawa Fibre Optics (P) Ltd. v. National Faceless Assessment Centre Assessee Appeal AllowedWrit Petition No. 159 of 20242024 TaxPub(DT) 1933 (Bom-HC) 24-Apr-2024 -- Section : -- SC -- Birla Corpn. Ltd. v. CIT Special Leave to Appeal (C) No(s). 7914/2024 SLP(C) No. 7871-7872/2024 (XVI)2024 TaxPub(DT) 1932 (SC) 24-Apr-2024 -- Section : 250 254 253(4) 143(3) 92CA 127 -- Pune-Trib -- Dy. CIT v. Barclays Global Services (P) Ltd. Revenue Appeal and Assessee Appeal DismissedITA No. 1222/PUN/2023 & CO No. 005/PUN/20242024 TaxPub(DT) 1925 (Pune-Trib) 24-Apr-2024 -- Section : 143(3) (3) 17(3)(i) 17(3)(iii) 263 -- Del-Trib -- ITO v. Avirook Sen Revenue Appeal DismissedITA No. 6659/Del/20152024 TaxPub(DT) 1922 (Del-Trib) 24-Apr-2024 -- Section : 12AA 13(1)(c) 133A 132 12AA(1)(b) 12AA(3) -- Ori-HC -- CIT v. Orissa Cricket Association Appeal DisposedI. T. A. No. 55 of 20182024 TaxPub(DT) 1521 (Ori-HC) 24-Apr-2024 -- Section : 148 139(1) 143(2) 143(3) 142 148/147 147 -- P&H-HC -- FCB Interface Communications (P) Ltd. v. Asstt. CIT Petition AllowedC. W. P. No. 22306 of 2019 (O&M)2024 TaxPub(DT) 1520 (P&H-HC) 24-Apr-2024 -- Section : 271(1)(c) 153A 132(4) 148A -- P&H-HC -- Rajan Setia v. CIT Application DismissedI. T. A. No. 123 of 2022 (O&M)2024 TaxPub(DT) 1519 (P&H-HC) 24-Apr-2024 -- Section : 147 148 -- Guj-HC -- Abhishek Caplease (P) Ltd. v. ITO Application AllowedR/Special Civil Application No. 6340 of 20222024 TaxPub(DT) 1518 (Guj-HC) 24-Apr-2024 -- Section : 153A 119(2)(b) 245A 245A(b) 153B -- Cal-HC -- Pradeep Kumar Naredi & Anr. v. UOI & Ors. M. A. T. Nos. 375 and 376 of 2022 with I. A. No. CAN 1 of 20222024 TaxPub(DT) 1517 (Cal-HC) 24-Apr-2024 -- Section : 194N -- Mad-HC -- A.2979 Thirumohur Primary Agricultural Co-Operative Credit Society Ltd. & Ors. v. ITO & Ors. Petition ClosedW.P. (MD) Nos. 4499, 4536 and 4592 of 2023 and W.M.P. (MD) Nos. 4224, 4225, 4251, 4252, 4299 and 4300 of 20232024 TaxPub(DT) 1516 (Mad-HC) 24-Apr-2024 -- Section : 148A(d) 148A(b) -- Cal-HC -- Dinesh Kumar Goyal (HUF) v. ITO & Ors. (No. 1) Petition DismissedW. P. A. No. 20209 of 20232024 TaxPub(DT) 1515 (Cal-HC) 24-Apr-2024 -- Section : 148A(d) 69C -- Cal-HC -- Shyam Sundar Dhanuka v. ITO & Ors. Petition DisposedW. P. O. No. 929 of 20232024 TaxPub(DT) 1514 (Cal-HC) 24-Apr-2024 -- Section : 143(3) 148 151 37 135 37(1) 135(1) 147(b) 6(3) 7(1) (2001) 35 80G -- Guj-HC -- Adani Power Rajasthan Ltd. v. Asstt. CIT Petition AllowedR/Special Civil Application No. 18826 of 20212024 TaxPub(DT) 1513 (Guj-HC) 24-Apr-2024 -- Section : 234A -- Cal-HC -- CIT v. ITC Ltd. Appeal DismissedI.T.A. No. 683 of 20082024 TaxPub(DT) 1512 (Cal-HC) 24-Apr-2024 -- Section : -- AP-HC -- CIT v. LGE & C-NCC (Joint Venture) I.T.T.A. No. 495 of 20142024 TaxPub(DT) 1511 (AP-HC) 24-Apr-2024 -- Section : 143(1) 148 147read 144 254(2) 2(n) -- Del-HC -- Ardent Info Systems (P) Ltd. v. Pr. CIT & Ors. W. P. (C) No. 5649 of 20212024 TaxPub(DT) 1510 (Del-HC) 24-Apr-2024 -- Section : 147 144B 156 148 142(1) 251(1)(a) 69 143 144B(1) 144B(7) -- Guj-HC -- Vasupujya Infrastructures LLP v. National Faceless Assessment Centre, Government of India Petition AllowedR/Special Civil Application No. 4806 of 20222024 TaxPub(DT) 1509 (Guj-HC) 24-Apr-2024 -- Section : 142(1) -- Del-HC -- Dauphin Travel Marketing (P) Ltd. v. ITO & Ors. Application ClosedW.P. (C) No. 8870 of 2023 and C.M. Nos. 33516 & 33517 of 20232024 TaxPub(DT) 1508 (Del-HC) 24-Apr-2024 -- Section : 148A(d) 147 -- Cal-HC -- Nitin Agarwal v. ITO & Ors. (No. 1) Petition DismissedW.P.O. No. 1096 of 20232024 TaxPub(DT) 1507 (Cal-HC) 24-Apr-2024 -- Section : 45-IC 45Q 115JB 14A 36(2) 234D 40(a)(ia) 37 43(2) 37(1) 10(2)(xv) 205(2A) 33AC -- Mad-HC -- Shriram Transport Finance Co. Ltd. v. ITO Assessee Appeal DismissedTax Case Appeal Nos. 755, 756, 883 to 886, 1263 to 1265 of 2009, 215 of 2011, 118 to 120, 278 & 279 of 2012, 371 and 622 of 2013, 360, 361, 913 to 916 of 2014, 124 to 131 & 717 of 2017 and 406, 407, 413, 414 & 416 of 20192024 TaxPub(DT) 1506 (Mad-HC) 24-Apr-2024 -- Section : 250 143(1) -- Mum-Trib -- Everest Grande Commercial Premises Co-operative Society Ltd. v. ITO Assessee Appeal AllowedITA No. 2488/Mum./2023, ITA No. 2489/Mum./20232024 TaxPub(DT) 399 (Mum-Trib) 24-Apr-2024 -- Section : 68 40A -- Del-HC -- Tirupati Buildings & Offices (P) Ltd. v. CIT & Anr. Petition DisposedW.P.(C) No. 8497/20192024 TaxPub(DT) 397 (Del-HC) 24-Apr-2024 -- Section : 132(1) 143(1) 153A 69A 116BBE 132(4) 16 -- Del-Trib -- DCIT v. Yograj Arora Revenue Appeal DismissedITA No. 2440/Del/20222024 TaxPub(DT) 396 (Del-Trib) 24-Apr-2024 -- Section : 205 -- Del-HC -- Vishesh Khanna v. Dy. CIT & Ors. Petition DisposedW.P.(C) No. 9308/20222024 TaxPub(DT) 395 (Del-HC) 24-Apr-2024 -- Section : 143(1) 205 89 90 91 234B 209 209(1) 209(1)(d) 143(1)(c) -- Kol-Trib -- Vishal Pachisia v. ITO Assessee Appeal AllowedI.T.A. No. 764/KOL/20232024 TaxPub(DT) 394 (Kol-Trib) 24-Apr-2024 -- Section : 5 260A 260A(1) 260A(2) -- Del-HC -- Pr. CIT v. Versatile Polytech (P) Ltd. Appeal DismissedITA No. 371/2022 & CM Appl. 42496/20222024 TaxPub(DT) 393 (Del-HC) 24-Apr-2024 -- Section : 148 148A 148A(b) -- Ker-HC -- Vazhakkulam Block Rural Co-operative Society Ltd. v. ITO Petition DisposedWP(C) No. 13727 of 20232024 TaxPub(DT) 392 (Ker-HC) 24-Apr-2024 -- Section : 250 -- Ker-HC -- Vallapuzha Service Co-operative Bank Ltd. v. ITO Petition DismissedW.P.(C) No. 39862/20232024 TaxPub(DT) 391 (Ker-HC) 24-Apr-2024 -- Section : 143(3) 147 148 -- Ker-HC -- Vadakoot Gopalan Suresh v. Dy. CIT Petition DismissedW.P.(C) No. 40083/20232024 TaxPub(DT) 390 (Ker-HC) 23-Apr-2024 -- Section 29(2)... 2024 TaxPub(GST) 901 (Del-HC) Sun N Sand Exim India (P) Ltd. v. Superintendent Division , Del-HC, 2024-03-21W.P. (C) No. 1436/2024 & CM. Appls. 5944/2024 23-Apr-2024 -- Section 100 Section 99 Section 97(2) Section 2(53) Section 98... 2024 TaxPub(GST) 900 (AAR-Raj) Mpower Saksham Skills, In re , AAR-Raj, 2024-02-22RAJ/AAR/2023-24/20 23-Apr-2024 -- Section 29(2)... 2024 TaxPub(GST) 899 (Del-HC) Anil Soni v. Superintendent, Ward-49, CGST Delhi & Anr. , Del-HC, 2024-03-21W.P. (C) No. 4010/2024 23-Apr-2024 -- Section 107 Section 107(4) Section (1) Section 73... 2024 TaxPub(GST) 898 (Pat-HC) Yash Enterprises v. State of Bihar & Anr. , Pat-HC, 2023-11-09Civil Writ Jurisdiction Case No. 15351 of 2023 23-Apr-2024 -- Section 107(11) Section 2(93) Section 13(2) Section 13(3)(b) Rule 3 Rule 3(1)(iii) Rule 3(2)... 2024 TaxPub(GST) 897 (All-HC) Vodafone Idea Ltd. v. UOI & Ors. , All-HC, 2024-04-03Writ Tax No. 774 of 2023, 776 of 2023, 777 of 2023, 778 of 2023 23-Apr-2024 -- Rule 142... 2024 TaxPub(GST) 896 (All-HC) Vivo Mobile India (P) Ltd. v. Jt. Commr. of CGST & Ors. , All-HC, 2024-02-28Writ Tax No. 283 of 2024 23-Apr-2024 -- Section 73(9) Section 11 Section 75(4)... 2024 TaxPub(GST) 895 (All-HC) Virat Agencies v. State of U.P. , All-HC, 2024-03-13Writ Tax No. 360 of 2024 23-Apr-2024 -- Section 74... 2024 TaxPub(GST) 894 (Mad-HC) Vimal Traders v. Asstt. CST , Mad-HC, 2024-03-20W.P. No. 7117 of 2024 and W.M.P. Nos. 7817 & 7820 of 2024 23-Apr-2024 -- Section 101 Section 100 Section 7 Section 7(1)(A) Section 65B(37) Section 2(84) Section 98(6)... 2024 TaxPub(GST) 893 (AAAR-Raj) Umed Club, In re , AAAR-Raj, 2024-02-20RAJ/AAAR/11/2023-24 23-Apr-2024 -- Section 73 Section 75(5) Section 169... 2024 TaxPub(GST) 892 (Mad-HC) Sri Durga Structurals v. STO/CTO , Mad-HC, 2024-03-05W.P. (MD) No. 5071 of 2024 and W.M.P (MD) No. 4866 of 2024 23-Apr-2024 -- Section 16(2)(c) Section 74 Section 107(4) Section 107(1) Rule 108... 2024 TaxPub(GST) 891 (Mad-HC) TVI Swastik Enterprise v. Dy. CST & Anr. , Mad-HC, 2024-03-08W.P. No. 6193 of 2024 and W.M.P. No. 6861 of 2024 23-Apr-2024 -- ... 2024 TaxPub(GST) 890 (Mad-HC) Tiruchengode Agricultural Producers Co-op. Marketing Society Ltd. v. STO , Mad-HC, 2024-03-14W.P. No. 6918 of 2024 and W.M.P. Nos. 7710 & 7713 of 2024 23-Apr-2024 -- Section 73 Section 29(2) Rule 23... 2024 TaxPub(GST) 889 (Del-HC) Sri Sai Vishwas Polymers v. Commr. of GST & Anr. , Del-HC, 2024-03-19W.P. (C) No. 1400/2024 23-Apr-2024 -- ... 2024 TaxPub(GST) 888 (Mad-HC) South India Steels v. Asstt. CST , Mad-HC, 2024-03-18W.P. No. 7129 of 2024 and W.M.P. Nos. 7981 & 7982 of 2024 23-Apr-2024 -- Section 140(1)... 2024 TaxPub(GST) 887 (Mad-HC) Siva Automative Trading (P) Ltd. v. Asstt. CST , Mad-HC, 2024-03-21W.P. (MD) No. 6859 of 2024 and W.M.P. (MD) Nos. 6415 and 6417 of 2024 23-Apr-2024 -- Section 29(2)(e)-... 2024 TaxPub(GST) 886 (Del-HC) Shri Ganesh Enterprises v. Pr. Commr. of GST , Del-HC, 2024-02-21W.P. (C) No. 2574/2024 23-Apr-2024 -- Section 73 Section 75(3)... 2024 TaxPub(GST) 885 (Del-HC) Safe Fly Aviation Services (P) Ltd. v. UOI & Ors. , Del-HC, 2024-02-02W.P. (C) No. 4747/2024 & CM Appls. 19462-63/2024 23-Apr-2024 -- ... 2024 TaxPub(GST) 884 (Tel-HC) Raghava HES Navayuga JV v. Addl. CCT , Tel-HC, 2024-02-08W.P. No. 3353 of 2024 23-Apr-2024 -- Section 61 Section 73 Rule 99... 2024 TaxPub(GST) 883 (Bom-HC) Pepsico India Holdings (P) Ltd. v. Addl. Commr. of CGST & CE , Bom-HC, 2024-03-26Writ Petition No. 15703 of 2023 23-Apr-2024 -- Section 17(3) Section 65(19) Section 70 Section 68(2) Section 5(3) Section 66D Section 16(1) Section 49 Section 66B Section 2 Section 9 Section 158 Section 65(41) Rule 2(p) Rule 3(1)... 2024 TaxPub(GST) 882 (Del-HC) Pace Setters Business Solutions (P) Ltd. v. UOI & Ors. , Del-HC, 2024-04-03W.P. (C) No. 7742/2019 23-Apr-2024 -- Section 16 Section 107 Rule 108 Rule 108(3) Rule 26... 2024 TaxPub(GST) 881 (Guj-HC) Otsuka Pharmaceutical India (P) Ltd. v. UOI & Ors. , Guj-HC, 2024-03-27R/Special Civil Application No. 13209 of 2023 with R/Special Civil Application No. 13210 of 2023 with R/Special Civil Application No. 13212 of 2023 with R/Special Civil Application No. 13213 of 2023 with R/Special Civil Application No. 13215 of 2023 23-Apr-2024 -- ... 2024 TaxPub(GST) 880 (Del-HC) OSM Projects (P) Ltd. v. UOI , Del-HC, 2024-03-22W.P. (C) No. 2336/2024 23-Apr-2024 -- Section 29(2) Rule 23... 2024 TaxPub(GST) 879 (Del-HC) Kiran Devi Goel v. Superintendent Range-23, CGST & Anr. , Del-HC, 2024-03-20W.P. (C) No. 4251/2024 23-Apr-2024 -- Section 7 Section 35-F Section 35F Section 31 Section 35FF Section 129EE Section 11B Section 27 Section 60(5) Section 74(3) Rule 11... 2024 TaxPub(GST) 878 (Jhar-HC) Orissa Manganese & Minerals Ltd. v. Commr. of CGST & CE , Jhar-HC, 2024-02-20W.P. (T) No. 2786 of 2023 23-Apr-2024 -- ... 2024 TaxPub(GST) 877 (Mad-HC) Santhosh Kumar Bhavesa Bothra v. CTO , Mad-HC, 2024-03-22W.P. Nos. 7698 & 7704 of 2024 And W.M.P. Nos. 8615, 8617, 8621 & 8622 of 2024 23-Apr-2024 -- Section 30 Section 148 Section 29 Section 107 Section 39 Section 45... 2024 TaxPub(GST) 876 (Jhar-HC) Mohd. Nassruddin v. Pr. Commr. of CGST & Cx , Jhar-HC, 2024-03-06W.P. (T) No. 7639 of 2023 23-Apr-2024 -- Section 39... 2024 TaxPub(GST) 875 (Del-HC) MD Mustafa Raza v. Superintendent Range 21, CGST & Anr. , Del-HC, 2024-03-18W.P. (C) No. 3328/2024 23-Apr-2024 -- Section 73 Section 75... 2024 TaxPub(GST) 874 (Del-HC) Maple ODC Movers (P) Ltd. v. UOI & Ors. , Del-HC, 2024-02-02W.P. (C) No. 4693/2024 & CM Appl. Nos. 19239-41/2024 23-Apr-2024 -- Section 73 Section 75(3)... 2024 TaxPub(GST) 873 (Del-HC) Larsen & Toubaro Ltd. & Anr. v. Commr. of Delhi GST & Anr. , Del-HC, 2024-03-22W.P. (C) No. 4468/2024 & CM Appls. 18321-22/2024 23-Apr-2024 -- Section 98(4) Section 98(2) Section 95(a) Section 97(2)(b) Section 97(2)(d) Section 97(2)(g) Section 13 Section 13(2) Section 31... 2024 TaxPub(GST) 872 (AAR-Karn) KBL SPML JV, In re , AAR-Karn, 2024-02-02KAR ADRG 44-1/2022 23-Apr-2024 -- Section 73 Section 75(4) Section 75(3)... 2024 TaxPub(GST) 871 (Del-HC) Kailash International v. Commr. of Delhi GST & Anr. , Del-HC, 2024-02-02W.P. (C) No. 4715/2024 23-Apr-2024 -- ... 2024 TaxPub(GST) 870 (Mad-HC) K.R. Contractor v. Dy. STO , Mad-HC, 2024-03-05W.P. No. 5644 of 2024 and W.M.P. Nos. 6239 & 6242 of 2024 23-Apr-2024 -- Section 11A Section 73 Section 6 Section 27 Section 79 Section 73/74 Section 83(2) Section 61 Section 62 Section 73(1) Section 2(91) Section 73(9) Section 75 Section 2(16) Section 37B Section 73/Section Section 78 Section 79(1)(c) Section 122 Rule 142 Rule 100 Rule 100(1) Rule 142(1)... 2024 TaxPub(GST) 869 (Jhar-HC) K.P. Indane Service v. State of Jharkhand , Jhar-HC, 2024-02-20W.P. (T) No. 3279 of 2023 23-Apr-2024 -- Section 29(2)... 2024 TaxPub(GST) 868 (Del-HC) K.C.P. India v. Commr. of Department of Trade and Taxes & Anr. , Del-HC, 2024-03-22W.P. (C) No. 4394/2024 & CM. Appl. No. 17980/2024 23-Apr-2024 -- Section 74... 2024 TaxPub(GST) 867 (Mad-HC) Green Eco Enterprises v. Dy. STO , Mad-HC, 2024-02-28W.P. Nos. 4795, 4799, 4803, 4813 & 4815 of 2024 and W.M.P. Nos. 5231, 5232, 5222, 5233, 5249, 5250, 5252, 5255, 5226 & 5227 of 2024 23-Apr-2024 -- Section 107 Section 130 Section 122 Section 74 Section 130(1) Section 15 Section 15(1) Section 15(2) Section 15(3) Rule 27... 2024 TaxPub(GST) 866 (All-HC) Eco Plus Steels (P) Ltd. v. State of U.P. & Ors. , All-HC, 2024-04-03Writ Tax No. 916 of 2022, 1600 of 2022 23-Apr-2024 -- Section 29(2) Rule 23... 2024 TaxPub(GST) 865 (Del-HC) DP Abhushan v. Commr. of CGST & Ors. , Del-HC, 2024-03-21W.P. (C) No. 4274/2024 & CM Appl. No. 17511/2024 23-Apr-2024 -- Section 75(4) Section 73... 2024 TaxPub(GST) 864 (Bom-HC) Cowtown Software Design (P) Ltd. & Anr. v. UOI , Bom-HC, 2024-03-26Writ Petition (L) No. 31152 of 2023 23-Apr-2024 -- Section 29(2)... 2024 TaxPub(GST) 863 (Del-HC) Chehak Fashions v. Commr. of Delhi GST & Anr. , Del-HC, 2024-03-22W.P. (C) No. 4383/2024 23-Apr-2024 -- Section 73 Section 12(2)(b) Section 75(3)... 2024 TaxPub(GST) 862 (Del-HC) Charu Overseas (P) Ltd. v. UOI & Ors. , Del-HC, 2024-02-02W.P. (C) No. 4731/2024 & CM Appls. 19323-24/2024 23-Apr-2024 -- Section 101 Section 100 Section 11(1) Section 95 Section 97 Section 2(84) Section 2(93) Section 2(102) Section 95(c) Section 97(2) Section 97(2)(b)... 2024 TaxPub(GST) 861 (AAAR-Raj) Board of Secondary Education, In re , AAAR-Raj, 2024-02-20RAJ/AAAR/10/2023-24 23-Apr-2024 -- Section 112 Section 109 Section 172 Section 107... 2024 TaxPub(GST) 860 (Ori-HC) Anil Kumar Mandoi v. Jt. CST (A) & Anr. , Ori-HC, 2024-02-22W.P.(C) No. 10270 of 2023 23-Apr-2024 -- Section 54(3)(ii) Rule 89(5)... 2024 TaxPub(GST) 859 (Guj-HC) ADM Agro Industries India (P) Ltd. v. UOI & Ors. , Guj-HC, 2024-03-27R/Special Civil Application No. 1479 of 2022 with R/Special Civil Application No. 10762 of 2020 with R/Special Civil Application No. 11121 of 2020 with R/Special Civil Application No. 14960 of 2019 23-Apr-2024 -- Section 73(1) Section 169(d) Section 169(1)(b)... 2024 TaxPub(GST) 858 (Mad-HC) Abitha Timber Traders v. Asstt. Commr. (ST) (FAC) , Mad-HC, 2024-02-20W.P. (MD) No. 3838 of 2024 and W.M.P. (MD) No. 3727 of 2024 23-Apr-2024 -- Section 73... 2024 TaxPub(GST) 857 (Mad-HC) A. Kumar Hardwares v. STO , Mad-HC, 2024-03-19W.P. No. 6974 of 2024 and W.M.P. Nos. 7776, 7778 & 7780 of 2024 23-Apr-2024 -- Section 100 Section 99 Section 65B Section 2(119) Section 97(2) Section 98(2) Section 103 Section 104(1)... 2024 TaxPub(GST) 856 (AAR-Raj) Jaipur Metro Rail Corpn. Ltd., In re , AAR-Raj, 2024-02-29RAJ/AAR/2023-24/19 23-Apr-2024 -- Section 143(3) Section 144C(5) Section 154 Section 27OA Rule 10B(l)(e)... 2024 TaxPub(GST) 770 (Kol-Trib) Jamshedpur Continuous Annealing & Processing Co. (P.) Ltd. v. National e-Assessment Centre , Kol-Trib, 2024-02-26IT Appeal Nos. 595 (Kol.) of 2021 and 295 (Kol.) of 2022 23-Apr-2024 -- Section 98(4) Section 97 Section 8(a) Section 2 Rule 104... 2024 TaxPub(GST) 758 (AAR-Karn) Spandana Rehabilitation, In re , AAR-Karn, 2024-01-29Advance Ruling No. KAR ADRG 06/2024 23-Apr-2024 -- Section 171 Section 171(1) Section 171(3) Rule 129 Rule 128 Rule 126 Rule 133(3)(a) Rule 133(3)(d) Rule 133(2A) Rule 133{3){d) Rule 133(4)... 2024 TaxPub(GST) 312 (CCI) Sudha v. Diya Greencity (P.) Ltd. , CCI, 2023-12-29I.O. No. 16 of 2023 23-Apr-2024 -- Section 1(3) Section 3 Section 2(a) Section 4 Section 5 Section 6 Section 7 Section 19 Section 17 Section 8 Section 9 Section 10 Section 11 Section 12 Section 13 Section 14 Section 15 Section 3) Section 22A Section 22-A Section 2(d) Section 9(1)(b) Section 158 Section 174 Rule 3 Rule 4 Rule 16 Rule 2(1)(d)(xii) Rule 8(1)... 2024 TaxPub(GST) 310 (Bom-HC) Sesa Sterlite Ltd. v. State of Goa , Bom-HC, 2024-01-10Writ Petition Nos. 244 of 2009 & Oths., Civil Application No. 38 of 2014 19-Apr-2024 -- Section 75(4)... 2024 TaxPub(GST) 927 (All-HC) Meera Glass Industries v. State of UP & Ors. All-HCWrit Tax No. 461 of 2024 19-Apr-2024 -- Section 54 Section 146 Section 2(94) Section 16(1) Section 46 Section 15 Section 54(3) Section 54(1) Section 27 Section 37 Section 50 Section 79 Section 11BB Section 56 Rule 96 Rule 96A Rule 10-B Rule (1)... 2024 TaxPub(GST) 926 (Bom-HC) Venus Jewel v. UOI Bom-HCWrit Petition No. 5072 of 2022 19-Apr-2024 -- 2024 TaxPub(GST) 925 (Mad-HC) Vadim Infrastructure (P) Ltd. v. CTO Mad-HCW.P. No. 8745 of 2024 and W.M.P. Nos. 9759 & 9761 of 2024 19-Apr-2024 -- Section 73(10) Section 168A Section 160 Section 169 Rule 26 Rule 26(3)... 2024 TaxPub(GST) 924 (Tel-HC) Silver Oak Villas LLP v. Asstt. CST & Ors. Tel-HCWrit Petition No. 6671 of 2024 19-Apr-2024 -- Section 107... 2024 TaxPub(GST) 923 (All-HC) Shiv Shakti Construction & Suppliers v. CCT All-HCWrit Tax No. 508 of 2024 19-Apr-2024 -- Section 67 Section 70 Section 107(1) Section 6(2)(b) Section 73 Section 74... 2024 TaxPub(GST) 922 (Ori-HC) Satyam Castings (P) Ltd. v. Dy. Director, DGGI Ori-HCW.P. (C) No. 2530 of 2024 and W.P. (C) No. 24358 of 2022 19-Apr-2024 -- Section 140(7) Rule 36... 2024 TaxPub(GST) 921 (Guj-HC) Samsung India Electronics (P) Ltd. v. UOI & Ors. Guj-HCR/Special Civil Application No. 3805 of 2024 19-Apr-2024 -- Section 74(9) Section 75(4)... 2024 TaxPub(GST) 920 (All-HC) S.S. Suppliers v. State of U.P. & Anr. All-HCWrit Tax No. 546 of 2024 19-Apr-2024 -- Section 54 Section 56 Section 11B Section 11BB Section (2) Section 11B(1) Section 11BB(1) Section 54(1) Section 54(4) Rule 94 Rule 89 Rule 90... 2024 TaxPub(GST) 919 (Tel-HC) Qualcom India (P) Ltd. v. Dy. CST & Ors. Tel-HCW.P. Nos. 8869 and 8871 of 2023 19-Apr-2024 -- Section 100 Section 97 Section 2 Section 13... 2024 TaxPub(GST) 918 (AAAR- West Bengal) Prinsep Association of Apartment Owners, In re AAAR- West BengalAppeal Case No. 01/WBAAAR/Appeal/2024 19-Apr-2024 -- Section 107... 2024 TaxPub(GST) 917 (All-HC) Prem Infrastructure (P) Ltd. v. State of UP & Ors. All-HCWrit Tax No. 521 of 2024 19-Apr-2024 -- 2024 TaxPub(GST) 916 (Mad-HC) Pav Warehouse v. Asstt. CST Mad-HCW.P. No. 2393 of 2024 and WMP Nos. 2593 & 2596 of 2024 19-Apr-2024 -- Section 140... 2024 TaxPub(GST) 915 (P&H-HC) Narula Tools International v. UOI & Ors. P&H-HCCWP-16062-2023 19-Apr-2024 -- Rule 26(3) Rule 2017... 2024 TaxPub(GST) 914 (Tel-HC) Mancherial Cement Co. (P) Ltd. v. Dy. Commr. Tel-HCWrit Petition No. 8272 of 2024 19-Apr-2024 -- 2024 TaxPub(GST) 913 (Mad-HC) Larsen & Toubro Ltd. v. Asstt. CST (FAC) Mad-HCW.P. Nos. 8599 and 8607 of 2024 and W.M.P. Nos. 9561, 9563 & 9571 of 2024 19-Apr-2024 -- Section 129(1)(b) Section 129(1)(a)... 2024 TaxPub(GST) 912 (All-HC) Krishna Traders v. Asstt. Commr. All-HCWrit Tax No. 1053 of 2023 19-Apr-2024 -- Section 73 Section 75... 2024 TaxPub(GST) 911 (All-HC) Krishna Machine Tools v. State of U.P. & Anr. All-HCWrit Tax No. 539 of 2024 19-Apr-2024 -- Section 74... 2024 TaxPub(GST) 910 (All-HC) Jai Prakash Shiv Charan Bidi v. CCT & Anr. All-HCWrit Tax No. 1417 of 2022 19-Apr-2024 -- Section 74... 2024 TaxPub(GST) 909 (Mad-HC) Ganesh Engineering v. Asstt. CST Mad-HCW.P. No. 6195 of 2024 and W.M.P. Nos. 6865 & 6963 of 2024