Delhi HC: IT Software should have been tested prior in time on a sufficiently large sample base of assessees before it is launched for public at large In Krishan Agarwal Vs. PCIT [W.P.(C) 3459/2021 & C.M.No.10489/2021, W.P.(C) 8371/2021& C.M.No.25917/2021, W.P.(C) 5513/2021, W.P.(C) 5583/2021 & CM APPL. 17357/2021 dated August 27, 2021], the Hon’ble Delhi High […]
Tripura High Court directed the Respondents to release the transport vehicle and machinery upon the Petitioner filing an undertaking that, if any tax or penalty liability is crystallized upon final assessment, the Petitioner shall deposit the same with the Government revenue.
Hon’ble Supreme Court dismissed the Special Leave Petition (SLP) as alternative remedy of appeal against the Assessment order is available with the Petitioner.
High Court of Orissa held that, mere delay in enclosing a certified copy of order appealed against along with the appeal should not be considered for rejecting the Appeal.
GST not leviable on amount collected from employees for canteen charges – Dramatic Interpretation of with colon (:) and semi colon (;) The Authority for Advance Ruling (AAR), Gujarat vide Ruling no. GUJ/GAAR/R/39/2021 dated July 30, 2021 held that, no GST is leviable on amount representing the employees portion of canteen charges, which is collected […]
Activities of GST are technology driven where the taxpayer has to go through various instructions to migrate, especially in the initial stage. Therefore, it becomes improbable to expect the transition to be smooth as claimed by the Revenue.
State of Jharkhand & Ors. Vs Bihar Sponge Iron Ltd. (Supreme Court) Current appeal has been filed against the Order SLP(C)No. 14956 of 2020 dated October 23, 2019 by the Hon’ble Jharkhand HIgh Court (Jharkhand HC) which quashed the Show Cause Notice (SCN) on the grounds of it violating Section 70(5)(b) of Jharkhand Value Added […]
Commissioner of Customs Vs Agarwal Metals And Alloys (Supreme Court) The present appeal has been filed by Commissioner of Customs, Kandla (Appellant) against the Order in Customs Appeal No. 11756 of 2019 dated February 13, 2020 by the Hon’ble CESTAT, Ahmedabad which held that demands confirmed by the Appellant, confiscation of goods and penalties imposed […]
The Applicant has sought clarification on the amount of subsidy to be reduced for arriving at taxable value of the solar system from the price declared by the Nodal Agency and whether the Goods and Services Tax (GST) liability would be on the taxable value calculated after subtracting the subsidy amount from the system price.
SPNN Business Services Pvt. Ltd. Vs Commissioner of Central Tax (GST) (Delhi High Court) Hon’ble Delhi High Court directed the Revenue to permit the petitioner company to collect a sum of Rs. 2 crores from bank accounts provisionally attached by the GST Dept, to pay salaries of employees. Facts: The Commissioner of Central Tax (GST), […]
