Case Study

RATIO OF THE LATEST JUDGEMENT Ford India Private Limited Vs Office of the Joint Commissioner (ST) & Another (W.P.No.35448 of 2023) (Madras High Court) The main issue in this case was that whether the petitioners are entitled to pay 10% of the disputed amount as a pre-condition in filing appeal by way of debiting the […]

RATIO OF THE LATEST JUDGEMENT Barhonia Engicon Private Limited Vs State of Bihar & 3 Ors. (CWJ No. 4180 of 2024) (Patna high Court) The Hon’ble High Court has dismissed petitions challenging the validity of Goods and Services Tax (GST) orders and notices for the assessment years 2017-18, 2018-19, and 2019-20. Petitioners argued that the […]

RATIO OF LATEST JUDGEMENT Elsy Joy Vs. The Deputy Commissioner of State (WP(C) No. 35393 of 2024) (Kerala High Court) In this case, a Show Cause Notice was given to the taxpayer on June 20, 2023, with a deadline of July 21, 2023, to respond. An assessment Order was issued on July 11, 2023, before […]

Ratio of Latest Judgement Future Consumer Limited Vs State of Madhya Pradesh and Others (Writ Petition No. 29373 of 2024) (Madhya Pradesh High Court) The Hon’ble High Court examined S. 75(4) regarding the taxpayer’s right to a personal hearing. The petitioner in present facts of the case have neither filed reply to notice ASMT-10 nor […]

Ratio of Latest Judgement Future Consumer Limited Vs State of Madhya Pradesh and Others (Writ Petition No. 29373 of 2024) (Madhya Pradesh High Court) The Hon’ble High Court examined S. 75(4) regarding the taxpayer’s right to a personal hearing. The petitioner in present facts of the case have neither filed reply to notice ASMT-10 nor […]

RATIO OF LATEST JUDGEMENT Shakti Polyfab Pvt. Ltd. Vs The State of Gujarat & Others (R/Special Civil Application No. 8168 of 2024) (Gujarat High Court) The Hon’ble High Court has found that the order was passed without issuing show cause notice nor any reasons were served, thereby, following the command of “the Principle of Effective […]