Delhi HC imposes cost on Audit-I & GST EAST for non-appearance. Anand and Anand vs Union of India. Latest legal updates by Anand Bhattacharya
Child/ spare parts imported for assembling Round Recliner to be considered as parts of seat of cars under Heading 9401 of the CT Act- Supreme Court
Aich Brothers Vs Union of India (Gauhati High Court) The Hon’ble Gauhati High Court in the case of M/s. Aich Brothers v. the Union of India [WP(C)/3222/2021, dated July 13, 2021] directed the assessee to approach the Revenue Department with an application to pay the outstanding dues against the interest liability for delayed filing of […]
Nupur Viniyog Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) M/s. Nupur Viniyog Private Limited (Appellant) filed refund of Service Tax paid on the taxable specified services for export of goods made under Bills of Export. Order-in-Original (OIO)- Sanctioned refund. Being aggrieved, Department filed appeal before Commissioner (Appeals). Order-in-Appeal (OIA)– Allowed Department’s appeal […]
Rejected anticipatory bail application due to severity of allegations and conduct of assessee In Directorate General of CGST Intelligence (Delhi East Unit) v. Saurav Gupta [Bail Application No. 1423/21 decided on July 28, 2021] Saurav Gupta (Respondent), 90% shareholder of M/s Saurav Beverages Private Limited (Company) filed anticipatory bail application. The Department submitted that during […]
Court directed the department to make appropriate changes in the portal so as to enable the Petitioner to file returns and dismissed the petition. Further, If such payment is effected, the recipients of the Appellant shall not be denied ITC only on the ground that the transaction is not reflected in GSTR 2A.
Cobra Instalaciones Y Servicios, S.A. Vs Commissioner of Sales Tax (Orissa High Court) M/s Cobra Instalaciones Y Servicios (Petitioner) challenged an assessment order dated May 15, 2013 (Assessment Order) passed under Section 42 of the Odisha Value Added Tax Act, 2004 (OVAT Act) for being passed beyond the period of limitation i.e. after lapse of […]
Impugned goods have all the characteristics and ingredients of Papad. Traditionally Papad were made manually in round shape however, due to advancement in technology, Papad does not limit to same age old traditional round shaped Papad but can be in any desired shape and size. Thus, Impugned goods are classifiable under HSN 19059040.
The Petitioner contended that the amendment was effected by way of rectification of an anomaly and therefore, it cannot be construed as a new policy. Thus, the benefit of ITC granted pursuant to the amendment is to be extended so as to cover the transactions took place prior to the insertion of the amendment.
Sri Nanjundaiah Vs Union of India (Karnataka High Court) Sri Nanjundaiah (Petitioner), the founder of Kanva Souhardha Co-operative Credit Limited (Society) has filed the Bail Application in Special Criminal Case No.846/2020 registered by the Directorate of Enforcement (Respondent) for the offence punishable under Section 4 of the Prevention of Money Laundering Act, 2002 (PML Act). […]
