Consumer Unity & Trust Society Vs PVR Limited (Competition Commission of India) Commission finds that the present case filed by the Informant is based on an apprehension that the PVR and INOX merger will result in the new entity being the largest player in Film Exhibition Industry. This entity, as per the Informant, will be […]
Whether the Applicant would be eligible to avail the input tax credit, in terms of Section 16 of the CGST Act 2017, on the vouchers and subscription packages procured by the applicant from third party vendors that are made available to the eligible customers participating in the loyalty program against the loyalty points earned / accumulated by the said customers?
The product “Kingfisher Radler’ has different variants and all the variants merit classification as carbonated beverages of fruit drink, all covered under tariff heading 2202 99 90.
Merely GST refund claim on the basis of averments not suffice unless & until the said claim assesse is corroborated by documentary evidence.
Bharat Gordhandas Patel Vs State of Gujarat (Gujarat High Court) HC allows bail for GST related offence on deposit of Rs. 10 Lakh in Six Instalments and held that even on allegations of grave economic offence, it is not a rule that bail should be denied in every case and whether bail is granted or […]
CGST authorities and SGST authorities would consider Petitioner’s case sympathetically when it comes to interest and penalty. Unless they have some other reason, Petitioner should not be saddled with interest and penalty.
SC held that Non delivery of a new car can be said to be an unfair trade practice and even it can be said to be dishonesty on the part of the dealer and against the morality and ethics
Petitioner never claimed higher draw back. Mistakenly suffix ‘A’ was included instead of ‘B’ but draw back claimed was same as custom component
CIT Vs UTI Bank Ltd (Supreme Court of India) SC upheld its judgment in ‘South Indian Bank Ltd. v. Commissioner Of Income Tax’ and held that the proportionate disallowance of interest is not warranted, under Section 14A of Income Tax Act for investments made in tax free bonds/ securities which yield tax free dividend and […]
Prima-facie no intent to evade duty can be ascertained, penalty cannot be levied only on allegation that Part-B of e-way bill not filled
