Delhi High Court

CA Certificate Not Matching With Details On ICAI Portal As Per UDIN, Delhi High Court Upholds Disqualification By IRCTC

Case Title: M/S Sunshine Caterers Private Limited Versus Union Of India

The Delhi High Court has upheld the disqualification as the CA Certificate did not match details on the Institute of Chartered Accountants of India (ICAI) portal as per the Unique Document Identification Number (UDIN).

Madras High Court

Dept's Failure To Consider Certificate Obtained From Supplier; Madras High Court Quashes ITC Mismatch Demand

Case Title: AP Studio Enterprises Versus The Assistant Commissioner (ST)(FAC)

The Madras High Court has quashed the demand in respect of the input tax credit (ITC) mismatch as the department has failed to consider certificates obtained by buyers.

Gujarat High Court

'Payment Of Pre- Deposit Can Be Made By Utilizing The Electronic Credit Ledger': Gujarat High Court Reiterates

The Gujarat High Court has reiterated that the Electronic Credit Ledger (ECL) can be utilized for making pre-deposits in appeals under the Goods and Services Tax (GST) regime.

Gujarat High Court Allows CENVAT Credit On Welding Electrodes, Welding Wire, Etc. Used For Laying Rail Lines Outside Factory

Case Title: The Principal Commissioner Central Gst And Central Excise Versus M/S Nayara Energy Ltd.

The Gujarat High Court has allowed the cenvat credit on welding electrodes, welding wire, etc. used for laying rail lines outside factories.

Rajasthan High Court

Rajasthan High Court Admits Appeal On Issue Of Reversal Of Credit On Input Lying In Stock When Final Product Is Exemplified

Case Title: Union Of India Versus Suzuki Textiles Limited

The Rajasthan High Court, Jodhpur, comprising Chief Justice Manindra Mohan Shrivastava and Justice Munnuri Laxman, admitted the appeal filed by the Commissioner, Central Excise and Service Tax, on the issue of reversal of credit on input lying in stock when the final product is exemplified.

Allahabad High Court

[Central Excise Act] Mandatory Pre-Deposit U/S 35F For Filing Appeal Before CESTAT Can't Be Waived In Writ Jurisdiction: Allahabad High Court

The Allahabad High Court has held that mandatory condition of pre-deposit prescribed under Section 35F of the Central Excise Act for filing appeals before the Customs Excise and Service Tax Appellate Tribunal cannot be waived under Article 226 of the Constitution of India.

Calcutta High Court

GST Dept. Can't Compute Penalty Amount On Higher Value Than Invoice Value Without Proper Evidence: Calcutta High Court

Case Title: Ashish Kumar Sharma Versus The Deputy Commissioner, State Tax, Bureau Of Investigation, South Bengal, Howrah Zone And Others

The Calcutta High Court has held that the GST department cannot compute the penalty amount on a higher value than the invoice value without proper evidence and reason.

Andhra Pradesh High Court

Emery Cloth Is Cotton Coated Fabric And Liable To Be Exempted From Tax: Andhra Pradesh High Court

Case Title: The State of Andhra Pradesh Versus Mohsin Brothers

The Andhra Pradesh High Court has held that emery cloth is cotton coated fabric and liable to be exempted from tax.