The jurisdictional tax officer and the counterpart tax officer shall verify the transitional credit claimed under the CGST or the SGST head, as the case may be, by referring to the guidelines detailed in Annexure I
Meghmani Organics Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that there is no dispute about the duty and interest which were already paid by the appellant on pointing out by the audit. The only limited issue to be decided by me in the given facts and circumstances are that whether the appellant is […]
Chashmita Engineers Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Appellant is seeking benefit of Notification No. 20/2003-ST in respect of the service provided by them in respect of AVETCS system. Services provided for AVETCS as follows: “The Automatic Vehicle Entry Tax Collection System (AVETCS) of Commissioner of Transport constitutes electronic weigh bridges, CCTV system, computers, […]
Bajaj Herbals Private Ltd Vs C.C.E. (CESTAT Ahmedabad) CESTAT find that there is no dispute that a fire has taken place in the factory of the appellant due to short circuit and the finished goods was destroyed along with other material like packing materials and consumables. It is observed that immediately when the fire took […]
Kamla Devi Vs ITO (ITAT Delhi) In the present case, from the orders of the authorities below, it is clear that the authorities below have treated interest received by the assessee on enhanced compensation u/s 28 of the Land Acquisition Act, 1984 as ‘Income from other sources’ and denied exemption u/s 10(37) of the Act. […]
Jay Gurudev Construction Co Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) Issue involved is if the appellants are entitled to benefit of Notification No. 15/2004- ST for the period 2005-06 and 2007-08. It is noticed that the benefit has been denied by the Commissioner (Appeals) on the ground that the appellant has failed to produce any […]
ITAT Patna partly allows appeal of Anil Kumar Singh. Orders restoration of the claim of remuneration, including bonus, based on Partnership Deed under Section 40(b)(v).
Raymold Lighting Pvt. Ltd. Vs ITO (ITAT Chennai) ITAT noted that this appeal is against the rectification order passed by A.O and the impugned order by CIT(A) on this order of rectification u/s. 154 of the Act dated 27.09.2017. We noted that in the original appeal filed before CIT(A) by the assessee, the assessee has […]
ACIT (E) Vs National Association of Software and Service Companies (ITAT Delhi) GTD expenses, Global Trade Development Activity is an on-going program primarily for strengthening the ‘India’ brand, to put and maintain the status of the India IT-BPO industry on the map of the world, by strengthening its credentials in the specific international market, as […]
V.L.S. Fibre Vs Assistant Commissioner of GST & Central Excise (Madras High Court) Heard Ms.S.Sarojini, learned counsel for Mr.R.Anish Kumar, learned counsel on record for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for R1 and R2. 2. The challenge is to a notice of demand of interest under Section 50 of the Central Goods and […]
