#CaseDigest-1-Shiv Enterprises V/s State of Punjab
-Can bonafide issue being subject matter of assessment be a ground to proceed under Section 129/130 of Act
-Can a Recipient be held liable for non-payment of Tax by Supplier-LEX NON COGIT AD IMPOSSIBILIA
taxguru.in/wp-content/upl…
#CaseDigest-2-Bangalore Turf Club Limited Vs. State of Karnataka
-Concept of Value of Supply
-Pillars of Statute-Taxable Event, Person obliged to pay tax, Rate at which tax imposed, Value to which Rate Applied
-Levy of tax and its nexus with Taxing Event
karnatakajudiciary.kar.nic.in/judgements/WP-…
#CaseDigest-3-BMG Informatics Pvt Ltd Vs Union of India (Gauhati High Cour)-taxguru.in/wp-content/upl…
Shivaco Associates Joint Commissioner of State Tax (Calcutta High Court)-taxguru.in/wp-content/upl…
-Refund not allowed if input & output supplies are same?
-Circular overrides Law?
#CaseDigest-4-TORRENT POWER LTD.
Versus UNION OF INDIA(Guj.)
-Taxability of Supply-Mixed V/s Composite and Identification of Principal and Ancillary Supply
taxguru.in/wp-content/upl…
#CaseDigest-5-Valerius Industries Vs UOI (Guj)
-Impact of use of words like “Reasonable Belief”, “As may be necessary”, “is satisfied”, “is of the opinion”, “has reason to believe”
-"Unfettered Discretion of Public Authorities"
-"Delegation of Power"
taxguru.in/wp-content/upl…
#CaseDigest-6-L & T vs State Of Andhra Pradesh (Andhra)-
Although a Pre-GST Judgement but a beautiful Judgement on Cross Fall Breach Clause and how to analyze whether Contracts are Divisible/Indivisible for Labor and Material
indiankanoon.org/doc/151154317/
#CaseDigest-7-M/s Radha Krishan Industries Vs
State of Himachal Pradesh & Ors.(SC)
Covers Legal Position for Section 83 CGST Act
-Maintainability of writ petition before the High Court
-Provisional Attachment
-Delegation of authority under CGST Act
main.sci.gov.in/supremecourt/2…
#CaseDigest-8- L&T Vs State of Karnataka(SC)2013
"Path breaking" would be understatement & Taxation of Builders was settled like a Beauty by this Judgement
Yes it's Pre-GST but after this you will get complete idea of "Principle" of Taxation of Builders
taxguru.in/wp-content/upl…
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