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Archive: 02 January 2024

Posts in 02 January 2024

Opening Liquor Bottles Not ‘Scrap’ under Section 206C of Income Tax Act: Madras HC

January 2, 2024 972 Views 0 comment Print

Mere opening, breaking or uncorking of a liquor bottle by mere twisting the seal in a liquor bottle will not amount to generation of “scrap” from “mechanical working of material” for the purpose of explanation to Section 206C of the Act.

Approach Assistant Commissioner for Overlapping Issuance of DRC-01 Notice Twice: Madras HC

January 2, 2024 693 Views 0 comment Print

Madras High Court directs resolution of HDFC Sales Pvt Ltd’s grievances regarding overlapping notices. Court sets timeline for respondent’s action.

No Cross-Examination Needed When Officers’ Statements Not Relied Upon: Madras HC

January 2, 2024 2157 Views 0 comment Print

Read the detailed analysis of Avana Surgical Systems vs. Principal Commissioner of Customs case. Madras HC upholds decision, stating cross-examination unnecessary when officers’ statements not relied upon.

CESTAT Kolkata Upholds Redemption Fine & Penalty in Karan Impex Case

January 2, 2024 366 Views 0 comment Print

CESTAT Kolkata confirms redemption fine and penalty against Karan Impex for importing old clothing. Detailed analysis of the order and its implications.

No advance ruling on transaction already undertaken or to recipient of supply

January 2, 2024 402 Views 0 comment Print

Explore the GST implications on Shriram Pistons & Rings Limited’s canteen services with our in-depth analysis, covering taxability, supply scope, and input tax credit eligibility.

Jaipur Development Authority & GST: State Government Status under Entry 3A

January 2, 2024 525 Views 1 comment Print

Understanding the tax implications for entities like Jaipur Development Authority (JDA) under the Goods and Services Tax (GST) is crucial. In this article, we delve into the specific case of JDA and its classification in relation to Entry 3A of Notification No. 12/2017.

Classification & Tax Rate for Guar Gum Slurry: AAR Rajasthan Rejects Application

January 2, 2024 195 Views 0 comment Print

Discover rejection of an Advance Ruling Application on classification and tax rate for guar gum slurry by M/s Supreme Gums Private Ltd. Insights from AAR Rajasthan’s decision.

Input Tax Credit on Blended Biofuel: AAR Rajasthan allows Application withdrawal

January 2, 2024 291 Views 0 comment Print

Explore the withdrawal of an Advance Ruling Application regarding input tax credit for biofuel used in transportation services. Get insights from the AAR Rajasthan’s decision.

Mere Accounting Treatment Not Conclusive Proof of Duty Burden Passing

January 2, 2024 378 Views 0 comment Print

CESTAT Kolkata’s order on Commissioner of Customs vs. KEC International Limited. Justifying burden of customs duty, accounting not conclusive proof. Detailed analysis and conclusions.

Effective Practices for GST Department Audit: Tips for Smooth Compliance

January 2, 2024 1698 Views 0 comment Print

Discover essential tips for handling GST department audits efficiently. Learn about legal provisions, preparations, good practices, and expert strategies to ensure a smooth compliance process

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January 2024