Advocate J S Bedi Jagraon Multi Metals Vs State of Punjab (Punjab & Haryana High Court) Interim order passed by Honb. Punjab & Haryana High Court against the confiscation of goods directly u/s 130 on the ground that subsequent seller has not deposited the tax That three vehicles were detained by State Tax Officer Ludhiana […]
Unjust-enrichment does not exist in case where assessee initially charged duty / service tax and subsequently issued credit note for the same
Wipro Limited India Vs Assistant Commissioner of Central Taxes (Karnataka High Court) A perusal of the Invoices at Annexure-C will indicate that while supplies are made by the petitioner to M/s. ABB Global Industries and Services Private Limited, the GSTIN Number mentioned in the Invoices has been incorrectly shown as that of ABB India Limited, […]
ITAT held that if a Penalty notice is vague then penalty proceedings initiated under section 271(1)(c) on that basis were vitiate
The provisions of Section 107 of the Act deal with ‘Appeal’ and provide that an appeal be filed as against any order of the State Goods and Services Tax Act within a period of 90 days. There is a condonable period of one month after the aforesaid period of 90 days, for which the authority may grant condonation, if convinced by the explanation set out by the petitioner. The appeal of petitioner has been filed after a period of 2 months and 17 days, over and above the statutory limitation of 90 + 30 days.
Unnati Alloys Pvt Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) Shri Jitendra Singh, Learned Counsel along with Ms. Reena Rawat, Advocate appeared for the appellants and he submits that as per the impugned order there is no independent finding against the appellants and the adjudicating authority has directly imposed the penalty without giving any reasoning. […]
Shri Duraisamy Shanmugasundaram Vs ITO (ITAT Chennai) As per assessee’s submissions, the money deposited in NRE account was withdrawn by assessee’s parents in India. The same has been sourced to deposit the same in another NRO account from time to time. However, rejecting assessee’s explanation, Ld. AO held that the cash was not re-deposited within […]
Service tax paid by automotive dealers was availed as Cenvat credit by appellant availment of such credit is in conformity with Cenvat Rules
Udayanapuram Service Co-Operative Bank Ltd Vs ITO (Kerala High Court) The challenge in this writ petition is against the assessment order produced as Ext.P1 and the demand notice issued pursuant to the assessment. The assessment relates to the assessment year 202021. The only question that is involved is whether the petitioner’s Society is entitled to […]
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