Evertime Overseas Private Limited Vs Union of India and ors. (Bombay High Court) Evertime Overseas Private Limited (Petitioner) filed petition claiming that he is entitled to refund under the provisions of Section 16 of the Integrated Goods and Services Tax Act, 2017 (IGST Act). Factually, the Petitioner claimed the refund under the provisions of Section […]
K. R. Steel Traders Vs State of Bihar (Patna High Court) Summary Order in GST DRC-07 quashed by Patna High Court for violating the principles of natural justice M/s K.R. Steel Traders (Petitioner) filed petition being aggrieved against Order dated August 16, 2019 passed by the Joint Commissioner of State Taxes, Patna South Circle and […]
In re Deccan Wheels (GST AAR Maharashtra) Maharashtra AAR rule that ITC can’t be claimed on indirect expenses when dealer is engaged in selling of second hand goods Maharashtra Authority for Advance Ruling (Mah AAR) ruled that Input Tax Credit cannot be claimed on Indirect Expenses like rent, commission, professional fees, telephone incurred for purpose […]
CESTAT held that the department cannot confirm a demand solely on the basis of third-party evidence without any opportunity being afforded to the manufacturer to cross-examine such evidence.
CESTAT held that when the customs duty is paid in excess, the department is liable to refund the same and the limitation provided under Section 27 of the Customs Act, 1962 will not be applicable.
In re Rasi Nutri Foods (GST AAR Tamilnadu) Concessional GST rates not applicable to activity of manufacture and supply of fortified rice kernels till Sep 30, 2021 In Rasi Nutri Foods [Order No. 39 AAR/2021 dated October 21, 2021] Authority for Advance Ruling, Karnataka (KAAR) held that Notification No.39/2017 CT(R) dated 18.10.2017 (Concessional Rate Notification) […]
Proceedings under Section 74 of GST Act have to be preceded by a proper SCN – Jharkhand High Court quashed the Show Cause Notice (SCN) in respect of wrongful availment of Input Tax Credit (ITC) as it was vogue, unclear and lacked serious details.
ITAT Mumbai Bench ruled that Share Transfer without consideration or at a price lower than Fair Market Value (FMV) is chargeable to income tax.
Punjab HC initiated CBI enquiry to fix liability of erring Customs Department and Anti Evasion GST Units in respect of clearing of Consignment without making any entry.
HC has held that an assessment order passed by the Assessing Officer (AO) should necessarily be made with sound consideration and application of mind, and any absence thereof shall make the order liable to be set aside and would warrant imposition of substantial costs on such AO.
