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Archive: 14 September 2024

Posts in 14 September 2024

Adjustment of interest permissible on tax liability against IGST refund claim: SC

September 14, 2024 2067 Views 0 comment Print

Supreme Court admits SLP challenging Delhi High Court’s ruling on adjustment of interest against IGST refund claim under Section 73 of the CGST Act.

Can a Cross-Border Merger Proceed Under Section 233 (Fast Track Merger) of Companies Act, 2013?

September 14, 2024 3828 Views 0 comment Print

MCA’s new amendment simplifies cross-border mergers via Section 233, easing processes for mergers between foreign holding and Indian wholly-owned subsidiaries.

Transportation services bundled with other activities do not fall under cargo handling services for tax

September 14, 2024 945 Views 0 comment Print

CESTAT Kolkata rules on Calcutta Industrial Supply’s service tax liability under Cargo Handling vs Transportation services, clarifying bundling of services.

CESTAT Quashes Service Tax Demand Against Jharkhand State Cricket Association

September 14, 2024 585 Views 0 comment Print

Detailed summary of the JSCA vs Commissioner of Excise case, discussing taxability on services and exemptions related to sports promotion activities.

Each Day’s Delay Matters In Cases of Personal Liberty: SC

September 14, 2024 1137 Views 1 comment Print

Supreme Court quashes detention of Kerala resident due to a 9-month delay in processing representation, citing constitutional rights under Article 22(5).

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