In Lyka Labs Ltd. vs. C.C.E. & S.T., CESTAT Ahmedabad addresses the classification of Ayurvedic medicaments with non-active ingredients, setting legal precedence.
CESTAT Chandigarh quashes denial of Cenvat Credit on input, input services, capital goods for Tower Vision India Pvt Ltd. Analysis of the ruling.
Explore the Kerala High Court’s judgment in Diya Agencies vs. State Tax Officer, highlighting that denying input tax credit based solely on GSTR-2A is unjust.
CESTAT set aside demand order passed by Adjudicating Authority and held that, marketing, sales promotion, and technical pre-sales support service provided by assessee to Indian customer on direction of foreign company tantamount to ‘export of service’.
Delhi High Court denies anticipatory bail to a CA accused of forgery and GST evasion through false invoices from non-existent entities.
Patna High Court ruling on the constitutional validity of CGST/BGST Act Section 16(4) and its impact on Input Tax Credit (ITC) explained.
Analysis of Bombay High Court’s decision on State Tax Officer’s jurisdiction to issue provisional attachment notices under Section 83 of MGST Act
Analyze the CESTAT Chandigarh order in M R Beltings vs. Commissioner of Central Excise, focusing on the issue of willful suppression and its impact on excise duty demand.
CESTAT set aside demand order and held that, Revenue Department does not have authority of law to collect service tax on services provided by SEZ developer to units in SEZ within SEZ area.
Exploring AAR, West Bengal ruling on Aryan Flour Mills’ wheat crushing service to State Government, which is tax-exempt if goods value is < 25% of supply.
