Availability of alternative remedy cannot be an absolute bar to file a writ petition in cases where principles of natural justice has been violated.
CESTAT held Service tax not payable on ‘Software Activation Charges’ under taxable services of ‘Business Auxiliary Services
HC held that, directing assessee to prefer an appeal will not be effective as the facts, which it seeks to bring on record were not a part of records before original authority.
HC allows Rectification of GSTR-1 Returns for Bonafide mistakes in furnishing of correct details of outward supplies for the assessment years 2017-18, 2018-19 and 2019-20 in terms of Recent Circular No. 183/15/2022-GST
HC held that assessee cannot approach High Court when first remedy is still available. Directed the assessee to approach the State Tax Authority who passed the detention order and seek to revoke it by answering all the allegations.
SC upheld order passed by Allahabad HC holding that due to advancement in technology, if there is a replacement of the old machinery with the new machinery for improvement in quality and quantity of a product, it results in expansion and/or modernization, but not in diversification, thus, the assessee will not be entitled to exemption on the payment of trade tax under the Uttar Pradesh Trade Tax Act, 1948
Admittedly for initiation of proceedings against the petitioner a notice as provided for under Rule 142(1A) of the Rules in Part A of FORM GST DRC-01A was not issued, which provided for communication of details of any tax, interest and penalties as ascertained by the officer.
SC held that assessee cannot be denied relief under SVLDR Scheme for not making payment of dues in prescribed time limit due to inability of making payment in moratorium period.
CESTAT held that, advertising in newspapers or media agencies, where role of assessee was merely that of an intermediary in sale of space/ time for media agency on commission basis, cannot lead to an inference that assessee had rendered services as advertising agency.
CESTAT held that once the buyer of a flat cancelled the booking and the consideration for service was returned, the service contract got terminated and once it is established the no service is provided, then refund of tax for such service becomes admissible.
