Calcutta HC in J. L. Enterprises v. Assistant Commissioner, State Tax held that cash-credit facility is not a debt, thus cannot be attached through provisional attachment order.
CESTAT held that if a service tax refund request coincides with a period in which a demand has been established, taxpayer will only be eligible for a refund if demand is overturned.
CESTAT ruled that appellant is entitled to offset underpaid service tax against excess tax paid in subsequent months/quarters, in accordance with Rule 6 (4A) of Service Tax Rules, 1994.
Supreme Court’s ruling in Sheetal Mittal vs. State of Rajasthan, where anticipatory bail was denied due to fabricated GST number and firm name
Section 13(8)(b) and Section 8(2) of IGST Act are legal, valid, and constitutional & these provisions should operate exclusively within scope of IGST Act, and cannot be applied to levy tax on services under CGST
Madras High Court dismissed writ petition, stating that if there is an alternative remedy available, the petitioner should pursue that remedy before resorting to a writ petition.
ITAT, held that if assessee voluntarily declares income during a survey and later includes it in their regular income tax return, no penalty under Section 271(1)(c) can be imposed.
CESTAT overturned order that required payment of Service Tax on expenses incurred for spares and materials used in provision of complimentary services during warranty period.
ITAT Pune allows vehicle expenses for cars used by director employees as business expenses in the case of M/s. Pushpak Steel Industries Pvt. Ltd. The decision emphasizes that personal use by directors doesn’t classify as non-business use, citing relevant precedents. Gain insights into the case, the issues addressed, and the ITAT’s rationale. Stay informed on tax matters.
AAAR held that transaction between two GSTINs of same person would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of Central Goods and Services Tax Act, 2017
