If telecom operators already pay service tax on the entire Maximum Retail Price (MRP) value of SIM cards and recharge cards, individuals selling or dealing with these cards to the public are not subject to additional service tax liability.
Income Tax Appellate Tribunal (ITAT) Bangalore’s significant order favoring Saritha Jain against the Commissioner of Income Tax (Appeals) for Assessment Year 2013-14, covering various grounds challenging income tax assessment.
Kerala High Court’s recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification application for mistakenly claimed IGST input tax credit.
In a recent case before the Allahabad High Court, Amarnath Trading Company took on the State of Uttar Pradesh, challenging an order that blocked Input Tax Credit (ITC) worth Rs. 53,61,832.
In a recent judgment, the Patna High Court dismissed a writ petition challenging the cancellation of GST registration by the Union of India. The petitioner, Ramesh Radav, contended that the cancellation order, dated 20.01.2021, was based on a show-cause notice that directed appearance on 04.01.2021.
Introduction The Government has notified certain changes in Table 4 of Form GSTR-3B to enable taxpayers to report correct information regarding ITC availed, ITC reversal, ITC re-claimed, and ineligible ITC through Notification No. 14/2022 – CT. Circular 170/2022-CGST also was issued to clarify disclosure practices that can be followed. The intention of the change was […]
CESTAT Ahmedabad held that duty demand unsustainable as charges against appellant of creating dummy units for keeping the value of clearance below SSI exemption not established.
Jharkhand High Court held that Additional Commissioner of Commercial Taxes has acted in undue haste in disposing of the revision applications. It is trite law that if an authority acts in undue haste, malice in law is to be presumed and his action is deemed to be mala fide.
ITAT Mumbai held that the assessee has not discharged its onus to satisfactorily prove the incurring of expenditure for running the alleged Hotel Management Business. Thus, in absence of satisfactory documentary evidence, addition u/s. 68 of entire turnover disclosed as hotel management business sustained.
Delhi High Court ruling on SYM Company’s seized goods. Analysis of Customs Act Section 110(2) implications. Learn why the court orders the Customs Department to release goods.
