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Archive: 19 February 2023

Posts in 19 February 2023

Live Course on Appeal, Pleading & Drafting under GST by CA Sachin Jain

May 15, 2024 7017 Views 0 comment Print

oin us for an immersive live course led by renowned expert CA Sachin Jain, as we delve into the intricacies of appeal, pleading, and drafting under GST.

Refund u/s 42(1) of DVAT Act cannot automatically be allowed for failure of OHA to pass an order

February 19, 2023 1290 Views 0 comment Print

Delhi High Court held that failure on the part of Objection Hearing Authority (OHA) to pass an order doesn’t automatically result in allowing refund u/s. 42(1) of the Delhi Value Added Tax Act, 2004.

Air transport services to public at large on payment of published tariff not includible in non-scheduled (passenger) services

February 19, 2023 1824 Views 0 comment Print

Delhi High Court held that non-scheduled (passenger services) as defined under clause (b) of explanation to Condition no. 104 of notification no. 21/2022-CUS as amended by notification no. 61/2007-CUS doesn-t include providing air transport services to public at large on payment of published tariff.

Appropriate forum should be approached for reimbursement of Seignorage charge & Labour Cess on construction and maintenance work

February 19, 2023 1053 Views 0 comment Print

Patna High Court held that the Reimbursement of Seignorage Charge and Labour Cess on construction and maintenance of Akauna Path to Yogapur Path work done under NABARD should be challenged before the appropriate forum.

Unsustainable order of blacklisting wouldn’t operate for future application as an HGO

February 19, 2023 1605 Views 0 comment Print

Delhi High Court held that debarment of Haj Group Operator (HGO) was based on Income Tax Return which was later on rectified. Accordingly unsustainable order of blacklisting would not operate so as to render the petitioner disqualified in case it was to apply for enlistment as an HGO in the future years.

Interest free advance by foreign exporter for expansion not includible in value of goods supplied to India

February 19, 2023 597 Views 0 comment Print

CESTAT Delhi held that interest free advances received by the foreign exporter not includible in the value of goods supplied to India when advances are for expansion of production facility and future production activity.

Interest on refund of pre-deposit @6% duly entitled from date of deposit when demand set aside

February 19, 2023 9804 Views 0 comment Print

CESTAT Ahmedabad held that appellant is duly entitled for interest on refund of pre-deposit amount @6% from the date of deposit of pre-deposit till the date of refund in a case where the Tribunal has finally passed the final order setting aside the demand.

Direction given to submit an additional reply against notice issued u/s 174 of CGST Act

February 19, 2023 900 Views 0 comment Print

Madras High Court directed the petitioner to submit an additional reply to the Show Cause Notice issued under section 174 of the Central Goods and Service Tax Act 2017.

Change in classification of Tariff Heading for availing lower Tariff rate benefit is not allowable

February 19, 2023 1269 Views 0 comment Print

Calcutta High Court held that petitioner not allowed to change the classification of Tariff Heading for availing lower rate of Tariff under GST regime as petitioner never contested classification under Central Excise Tariff Act and enjoyed Duty Drawback accordingly.

Accommodation entries through shell companies – Bail granted on the basis of period of incarceration & delay in investigation

February 19, 2023 981 Views 0 comment Print

Delhi High Court held that the applicant is established to be a mastermind of the whole operation only on the basis of statements under section 50 of the Prevention of Money Laundering Act 2002. Also period of incarceration and delay in investigation justifies a prima facie release of applicant on bail.

Order of reprimand uphold as provisions of section 21 of CA Act, duly complied & member found guilty

February 19, 2023 3765 Views 0 comment Print

Bombay High Court held that provisions of section 21 of the Chartered Accountant Act 1949 duly complied and respondent found guilty. Accordingly held that order of reprimand of the respondent will serve th e ends of justice.

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