In the case of Commissioner, Central Excise and Customs and Another vs Reliance Industries Ltd., Supreme Court of India held that reliance on a judgment later overturned does not constitute suppression of facts.
CESTAT Mumbai, in the case of Konkan Railway Corporation Limited v. Commissioner of Service Tax, ruled that the appellant, being a deemed railway company under the Indian Railways Act, is exempt from service tax liability. Gain insights into the ruling and its implications.
Bombay High Court addressed the issue of the time limit for filing appeals to the tribunal. The court held that the appeal must be made within three months from the date of constitution of the Appellate Tribunal.
HC addressed the issue of the petitioner’s advocate’s presence during the recording of the petitioner’s statement. The court concluded that while the petitioner’s advocate can be present, they must maintain a visible distance without being within audible range.
HC set aside the order passed by the Appellate Authority and remanded back the matter to Appellate Authority to pass a fresh speaking order after giving petitioners an opportunity of being heard, as the assessee had duly prepared the e-way bill within 3 minutes of the interception of the vehicle.
Discover the impact of the Hon’ble Bombay High Court’s ruling on the provisional attachment of bank accounts under GST. Learn about the one-year validity period and the importance of complying with Section 83 of the CGST Act. Stay informed to protect your interests.
In a significant judgement by the Madhya Pradesh High Court, the rights of taxpayers to claim input tax credit under the GST system were reinforced. In the case of Agrawal And Brothers vs Union Of India, the court ruled that the taxpayer should not suffer due to a supplier’s error in GST reporting.
Explore the significant ruling by ITAT Delhi in the case of Mohammad Saleem Vs ITO, stating that the Assessing Officer cannot perform a second assessment on the same issue within the same assessment year.
Explore the notable case of Nirajkumar Nareshkumar Lakhyani v. State of Gujarat (SCA No. 6777 of 2023) in which the Gujarat High Court has overturned the Adjudicating Authority’s ruling. The judgement allows the assessee to meet tax obligations in installments, effectively lifting the provisional attachment of their bank account. Learn more about this landmark tax case and its significant implications.
Comprehensive discussion on ruling of GST AAR West Bengal on applicability of GST on Fair Price Shop dealer’s commission, transport, and stationary charges, etc., in case of Chanchal Saha.
