by Asish Philip Abraham* and Apeksha Bansal**
by Vishwanath K.†, Teesta Banerjee†† and Ananya Raghavendra†††
Cite as: 2024 SCC OnLine Blog Exp 9
Civil Procedure Code, 1908 — Or. 21 R. 95: Starting point of limitation application under Or. 21 R. 95, by auction-purchaser for
On 7-10-2023, the Goods and Services Tax Council held its 52nd Meeting under the Chairpersonship of Union Minister for Finance and Corporate
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76
On 14-9-2023, the Central Government, on recommendations of the Goods and Services Tax (‘GST’) Council, constitutes the State Benches of the Goods
Justice Alok Aradhe was sworn in as Chief Justice of Telangana High Court on 23-07-2023 by the Governor Tamilisai Soundararajan. He succeeded Justice Ujjal Bhuyan who has been elevated as a Judge in the Supreme Court of India. Justice Aradhe has formerly served as Judge in Karnataka, Jammu and Kashmir and Madhya Pradesh High Courts.
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60
The landlord was offered the possession of the suit property which was refused by him on the pretext of damage to the suit property, whereas no evidence has been adduced by him about damage to the suit property except his bald statements.
The High Court quashed the GST notice of Rs 21,000 crores issued to Gameskraft holding it to be arbitrary and did a detailed analysis of various nuances of ‘game of chance’ and ‘game of skill’.
The matter which was going on since 2021 had the entire online gaming industry waiting with bated breath for the High Court's verdict.
In Aashirward Films v. Union of India, (2007) 6 SCC 624, Supreme Court laid down that a taxing statute for the reasons of functional expediency and even otherwise, can pick and choose to tax some; so long as the classification is reasonable.
The Gujarat AAR said that the lease deed nowhere suggests that the consideration received by the applicant is related to construction of complex, building, civil structure or a part thereof. Thus, the question of this transaction falling within the ambit of Sl. No. 5(b), Schedule II, does not arise.
The Supreme Court said that onerous condition requiring deposit of Rs. 2 crores cannot be imposed for bail.
Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.
Karnataka AAR said that transfer of ‘staffing business’, in sale of independent running business division, amounts to “supply of services” and not “supply of goods” under Sections 2(52) and 2(102) of CGST Act.
The Gujarat AAR ruled that the PVC foot mats used in cars are classified under CTH 8708 and attract 28 percent GST
Supreme Court said that there is no reason to deviate from the view taken in the previous decisions of this Court, thus granted anticipatory bail to the accused without imposing any condition as suggested by Additional Solicitor General
Calcutta High Court upheld AAAR’s order and held that Polypropylene Leno Bags made from Plastic Granules cannot be treated as Textile Articles.
The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.