Supreme CourtGujarat Value Added Tax Act | 'Purchase Price' Definition Doesn't Include Value Added Tax : Supreme CourtCase Title: The State Of Gujarat Vs. M/S. Ambuja Cement Ltd.Citation : 2024 LiveLaw (SC) 544While Interpreting the definition of the 'Purchase Price' under the Gujarat Value Added Tax Act of 2003 (“GVAT”), the Supreme Court on Friday (August 2) observed that the...
Supreme Court
Case Title: The State Of Gujarat Vs. M/S. Ambuja Cement Ltd.
Citation : 2024 LiveLaw (SC) 544
While Interpreting the definition of the 'Purchase Price' under the Gujarat Value Added Tax Act of 2003 (“GVAT”), the Supreme Court on Friday (August 2) observed that the value-added tax would not be included in the definition of the purchase price.
Delhi High Court
Case Title: JV Creatives Pvt. Ltd. Versus Principal Additional Director General, DGGI, Gurugram Zonal Unit, Gurugram And Anr
Citation: 2024 LiveLaw (Del) 859
The Delhi High Court has upheld the Commissioner's action of provisionally attaching the petitioner's bank account, to the extent of Rs. 26.91 lakhs being the amount of input tax (ITC) claimed in respect of allegedly fake supplies.
Bombay High Court
Case Title: Hemant Surgical Industries Ltd. Versus Union of India
The Bombay High Court has held that it is not mandatory for assessment orders to contain reference and/or discussion to disclose its satisfaction in respect of each and every query raised.
Karnataka High Court
University Income From Rentals, Not Exempted From Service Tax: Karnataka High Court
Case Title: Principal Additional Director General Directorate General Of Gst Intelligence Versus M/S Rajiv Gandhi University Of Health Sciences
The Karnataka High Court has held that the university is liable to pay service tax on the income earned from the rentals of buildings leased or licensed for banking facilities.
AAR
Applicant's Name: Roppen Transportation Services
The Karnataka Authority of Advance Ruling has held that the Rapido is liable to pay GST on services provided by independent four-wheeler taxi service providers.