The State Of Goa VS Summit Online Trade Solutions (P) Ltd

Case Title The State Of Goa VS Summit Online Trade Solutions (P) Ltd Court Supreme Court Of India Honorable Judges Justice S. Ravindra Bhat Justice Dipankar Datta Citation 2023 (03) GSTPanacea 265 HC Supreme Court CIVIL APPEAL NO. 1700, 1701, 1702/2023 [ARISING OUT OF SLP (C) No. 29890, 29891, 29892/2018] Judgement Date 14-March-2023 The appellant […]

The State Of Goa Vs. Summit Oniline Trade Solutions (P) Ltd & Ors

Case Title Summit Oniline Trade Solutions (P) Ltd VS The State Of Goa Court Supreme Court Of India Honorable Judges Justice Dipankar Datta Citation 2023 (03) GSTPanacea 263 HC Supreme Court Civil Appel No. 1700,1701,1702/2023 Judgement Date 14-March-2023 The appellant is one of several respondents in three writ petitions pending in the High Court of Sikkim. […]

Union Of India Vs Bharat Forge Ltd

Case Title Union Of India Vs Bharat Forge Ltd Court Supreme Court of India Honorable Judges Justice Hrishikesh Roy Justice K.M. Joseph Citation 2022 (08) GSTPanacea 496 HC Supreme CIVIL APPEAL NO. 5294 of 2022 Judgement Date 16- August-2022 The case involves a writ petition filed by the first respondent (referred to as the “Writ […]

The Commissioner of Income Tax vs M/s. Paville Projects Pvt Ltd

Case Titile The Commissioner of Income Tax 7 vs  Paville Projects Pvt. Ltd.  Court Supreme Court Of India Judges Juctice M.R Shah Citation 2023 (04) GSTPanacea 97 SC CIVIL APPEAL NO. 6126 OF 2021 (@ SLP (C) NO. 13380 OF 2018) Judgment Date 06-April-2023 M.R Shah Section 263 Income Tax Act: Erroneous Order Of Assessing Officer […]

The State Of Tripura vs Chandan Deb

Case Title The state of tripura vs chandan deb   Court Supreme Court of India Judges Justice M. R. Shah Citation 2023 (03) GSTPanacea 94 SC CIVIL APPEAL NO.6500 OF 2008 Judgment Date 24-March-2023 In a recent judgment, the Supreme Court has ruled that the Memorandum issued by the Government mandating a 4% Tax Deducted at […]

Legislation enacted for the levy of goods and services tax confers a power on the taxation authorities to impose a provisional attachment on the properties of the assesse, including bank accounts. What specifically, is the ambit of this power? What are the safeguards available to the citizen? Further, what is the Maintainability of the writ petition before the High Court?

no-limitation-on-powers-u-s-74-erroneous-refund

Case Title Radha Krishan Industries vs State of Himachal Pradesh & Others Court Supreme Court of India Honorable Judges Justice Dr Dhananjaya Y Chandrachud, J Citation 2021 (4) GSTPanacea 27 SC Civil Appeal No 1155 of 2021 Judgement Date 20- April- 2021 Council for Petitioner Mr. Puneet Bali Council for Respondent Mr. Ajay Vaidya The […]

No Limitation on Powers U/S 74(1)-Erroneous Refund

no-limitation-on-powers-u-s-74-erroneous-refund

Petitioner Ganesh Ores (P.) Ltd. Respondent State of Orissa Decision by Supreme Court of India Date of order or Judgement 28-March-2022 Citation no. 2022 (3) GSTPanacea 61 SC Special Leave to Appeal (C) No(S). 5208 of 2022 Hon’ble Judge Justice A.M. Khanwilkar Justice Abhay S. Oka Decision In Favour of Revenue No Limitation on Powers […]