The Honourable Supreme Court of India has delivered many Goods and Services Tax (GST) regime-defining decisions in the year 2023. This Round-up analytically summarizes the major Apex Court Goods and Services Tax (GST) Judgments of

The Delhi High Court upheld the blacklisting of US citizen and observed that collecting money ostensibly for charitable activity is not permitted when foreigners come to India on business visa. The question which arises for

The Kerala High Court directed the State Tax Officer to decide objection as the notice was issued under Section 66 of the Kerala Value Added Tax Act, 2003 (KVAT). The petitioner’s case is that, pursuant

Read The division bench of the Kerala High Court has stayed the recovery proceedings under the Income Tax Act, 1961 till the disposal of statutory appeal. Atma Bodhodaya Sangham Sree Subhananda Trust , the appellant

The Kerala High Court directed to approach competent authority as the one-time settlement of tax was due on tipper. The writ petition was filed to issue a writ of mandamus or any other appropriate writ

The Kerala High Court dismissed the writ petition on the availability of alternate remedy of appeal should be resorted even if original authority has erred on law under the Kerala Value Added Tax Act, 2003

The Kerala High Court directed the Transport Department to take proper decision as the arrears of tax including arrears of repayment of finance on vehicle was pending. The writ petition was filed to direct the

The Kerala High Court directed the Assessing Authority to redetermine tax in the matter that the TCS collected by dealer not includable in purchase value of vehicle. The writ petition was filed to issue a

The Kerala High Court dismissed writ petition as the application for condonation of delay after 6 years from end of the assessment year. The present writ petition has been filed impugning order dated 19.5.2023 passed

In a recent ruling, the Kerala High Court Justice Dinesh Kumar Singh directed M/S. N.T.K. Jewellers to file a statutory appeal against the Goods and Services Tax (GST) Adjudication Notice after finding no reason to

The Kerala High Court has ruled in favour of the assessees, in a customs case where the gold seized were not released despite favorable ruling in the order-in-original. The Single Bench of Kerala High Court,

The Kerala High Court, granting an interim relief to petitioner-exporter, stayed the recovery of refunded Integrated Goods and Services Tax under Rule 96(10) of Central Goods and Service Tax Rules, 2017. By the writ petition,

The Kerala High Court has emphasized that officials are empowered to exercise arrest authority under Section 69 of the Kerala State Goods and Services Act, 2017, if there is a reasonable belief that an offense

The Kerala High Court denied relief for failure to produce document in a hasty assessment denying concessional Value Added Tax rates (VAT). The issue to be decided was whether the matter lies in the condition

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 December 09 to December 16, 2023. Read Article: Supreme Court