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High Court

Bombay High Court Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.

29 Apr 2022

The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...

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Supreme Court

Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

3 Dec 2020

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

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High Court

Bombay High Court Allows Writ Petition for Transitional Input Tax Credit Under GST — Time Limit for Filing TRAN-1 Form Held Directory, Not Mandatory. The court directed the GST authorities to accept the TRAN-1 Form filed beyond the prescribed time limit, holding that the time limit was directory and the petitioner had sufficient cause for delay.

20 Mar 2020

The petitioner, Nelco Limited, a company incorporated under the Companies Act, 1956, supplies and undertakes various network-related services. It file...

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