HC set aside one line order dismissing appeal of assessee on the ground of delay in submission without supporting detailed reasons
Appellant entitled to get cash refund against CENVAT Credit available to its credit during pre GST regime under Section 142(3) of CGST Act
SC held that revenue department cannot initiate criminal proceedings for transactions entered into prior to the Benami Transaction (Prohibition) Amendment Act, 2016
White Cliffs Hair Studio Private Ltd Vs Additional Commissioner (Madras High Court) No Service Tax to be levied on fitment and preparation of scalp to make Wig The Hon’ble High Court of Madras in the matter of M/s White Cliffs Hair Studio Private Ltd v. Additional Commissioner, Office of the Principal Commissioner of CGST and […]
HC set aside order to attach the bank account of assessee for more than one year and held that as per section 83 of CGST Act the prescribed time limit for provisional attachment is one year
HC held that Service Tax cannot be levied on affiliation fee and fees collected for other incidental activities by universities for providing educational services.
HC sets aside order cancelling GST registration, and held that SC suo moto extension of limitation period is applicable for filing appeal against cancellation
Whether Service Tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, by which the Finance Act, 1994 amended to introduce Section 65(105)(zzzza) pertaining to Works Contract Service.?
HC held that when assessee adjusted excise duty payable on closing stock of finished goods with available input credit and paid remaining amount after said adjustment, would tantamount to actual payment and no disallowance could be made under section 43B of Income-tax Act, 1961
AAR held that, Interactive Flat Panel Screens used only for data processing purposes will attract GST rate of 18% and in case the same provides any additional function, GST at 28% will be attracted.
