The Hon’ble Jammu & Kashmir High Court in Navneet R. Jhanwar v. State Tax Officer and Ors. [WP (C) No. 443/2021, dated March 17, 2021] quashed the refund rejection order passed by the Revenue Authority rejecting the claim for refund without giving an opportunity of being heard and remanded back the matter for passing an […]
The Hon’ble Delhi High Court in TMA International Pvt. Ltd. & Ors. v. Union of India & Anr. [W.P.(C) 2694/2019 & CM No. 26556/2020, dated March 26, 2021] directed to Revenue Authorities to grant refund claim of Integrated Goods and Services Tax (IGST) to the assessee by April 26, 2021 along with interest @ 7% […]
The AAR, Haryana in the matter of M/S. Jewel Classic Hotels Pvt. Ltd. [Advance Ruling No. HAR/HAAR/R/2019-20/23, decided on June 25, 2020] held that the facilities for food catering, banquet etc. provided in self-owned marriage and party halls by separate entities under common ownership is not covered under ‘outdoor catering’ as per Notification No. 11/2017 […]
ITAT held that the Assessing Officer cannot make additions merely by relying on information available in TDS Certificate i.e. Form 26AS on account of mismatch of amounts between Form 26AS and the turnover shown by the assessee in its P&L account.
The Hon’ble Madras High Court in Shri Nandhi Dhall Mills India Pvt. Ltd. v. Senior Intelligence Officer, DGGST & Ors. [W.P. No. 5192 of 2020 and WMP. No. 6135 of 2020] directed the Revenue Department to refund the amount of INR 2 crore collected from the assessee during the investigation. Held that, merely because the […]
Whether the services provided by the Applicant will be taxable @5% GST under the benefit of Serial No. 3(vii) of the Services Rate Notification as amended by NN 31/2017- CTR.
DCIT Vs Pepsi Foods Ltd. (Supreme Court of India) FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER The Hon’ble Supreme Court in DCIT v. Pepsi Foods Ltd. [Civil Appeal Nos. 1106 to 1139 of 2021 decided on April 6, 2021] has upheld the Hon’ble Delhi High Court’s verdict of partially striking down third proviso to Section […]
The Hon’ble Sikkim High Court in Sun Pharma Laboratories Ltd. v. UOI & Ors. [I.A. No.03 of 2020 in WP(C) No.47 of 2018 (dated November 2, 2020)] rejected the application filed under Order VI Rule 17 read with Section 151 of the Code of Civil Procedure, 1908 (CPC) seeking to insert amendments in the Writ […]
The Hon’ble AAR Rajasthan in M/s. Jeet & Jeet Glass and Chemicals Private Limited [Advance Ruling No. RAJ/AAR/2020-21/08 decided on August 24, 2020] held that the activity of job work consisting of bullet proof body building on the motor vehicles provided by the Principal is a supply of service and attracts GST @18% (9% CGST +9% […]
The Hon’ble Allahabad High Court inM/s. Anandeshwar Traders v. State of UP [Writ Tax No. 503 of 2020 decided on January 18, 2021] held that the order demanding tax and penalty passed by Revenue under Section 129(3) of the Central Goods and Services Tax Act, 2017 (CGST Act) is contrary to the provisions of the […]
