Understand the implications of M/s Modi Naturals Ltd. v. The Commissioner of Commercial Tax UP and learn how to claim credit when exempted by-products are obtained while producing taxable goods under the UP VAT Act.
This Rajasthan High Court case allowed refund of ITC when multiple inputs have higher GST rate than the output. Learn how the Hon’ble High Court held in M/s. Nahar Industrial Enterprises Limited v. Union of India.
Detailed analysis of Gujarat High Court’s judgment in Bharatkumar Pravinkumar & Co. vs. State of Gujarat regarding seizure of cash under GST Act.
Madras High Court case highlights importance of complying with Rule 88C of the CGST Rules to effect recovery based on difference in GSTR-1 and GSTR-3B. Madras High Court allowed the writ petition in M/s. Caterpillar India Pvt. Ltd. v. The Assistant Commissioner Chennai, ruling that no recovery could be effected without complying with rule 88C of the CGST Rules.
Granting a short period of time to file a reply violates the legal right of an assessee. Learn about judgment of Madras High Court in case of M/s Health and Allied Insurance Company Ltd. v. Commissioner of State Tax, Chennai
The Patna High Court, in the case of Punit Kumar Choubey vs Commissioner, holds that Article 226 cannot be invoked when the statutory remedy of appeal is not availed. Explore the details of the judgment and its implications.
Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications included.
Kerala High Court dismissed a writ petition, affirming the liability of an assessee to pay GST penalty when collected tax isn’t deposited to the government, despite timely tax payment within 30 days from the notice.
Learn about CESTAT Bangalore ruling on classification of Kronos 4500 Touch ID terminal chips under electrical machines and apparatus. Analysis included.
CESTAT Kolkata upheld the imposition of excise duty on coal clearances from sister units. However, the Show Cause Notice was challenged on the grounds of limitation.
