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Ubr Legal Advocates

Latest Posts by Ubr Legal Advocates

UP Entry Tax Act: Assessment of IMFL cannot be done under New 2007 Act

April 2, 2024 126 Views 0 comment Print

Read how Allahabad High Court set aside entry tax orders against United Spirits Limited, citing jurisdictional issues with the UP Entry Tax Act. Analysis and implications explained.

Commission cannot be disallowed merely for increase in Rate of Commission 

April 2, 2024 330 Views 0 comment Print

Learn how ITAT Mumbai overturned a decision to disallow excessive commission paid by Srinathji Yamunaji Enterprises, citing lack of evidence and business necessity.

Prima facie Pre-SCN (ASMT-10) Before issue of DRC-01 is Mandatory: HC Grants Stay

March 23, 2024 1227 Views 0 comment Print

Get insights into the Hindustan Construction Company Limited vs Union of India case in the Himachal Pradesh High Court. Learn about the stay of recovery proceedings and the court’s reliance on ASMT 10 and precedent.

Appellant entitled to avail cenvat credit on input services distributed by ISD (HO_

March 23, 2024 189 Views 0 comment Print

CESTAT Kolkata sets aside orders and allows appeals in Nalco Water India Limited Vs Commissioner of CGST & Excise, Howrah case, holding distribution of input service credit on a pro rata basis valid.

Calculation of time for filing appeal starts from day of communication of order and not from dispatch of order

March 12, 2024 222 Views 0 comment Print

Explore the significance of order communication in appeals provision, as clarified by CESTAT Ahmedabad in Ashapura Minechem Ltd. Vs C.C.-Jamnagar case, setting aside rejection orders.

No service tax under section 65(105)(zzzza) if building isn’t primarily for commerce/industry

March 12, 2024 120 Views 0 comment Print

Dive into the analysis of service tax exemption under section 65(105)(zzzza) for construction not primarily for commerce/industry, as seen in RBS Candiaparcar Vs Commissioner of Central Excise (CESTAT Mumbai).

Right to Hearing Mandatory for Adverse Orders: Section 75(4) of CGST Act 2017

February 15, 2024 594 Views 0 comment Print

In a landmark decision, Allahabad High Court sets aside an order for erroneous GST refund recovery against KEC International, emphasizing hearing rights.

Personal Hearing Mandatory for Adverse Orders under GST: Bombay HC

February 14, 2024 816 Views 0 comment Print

Bombay High Court quashes CGST order, mandates personal hearing under Section 75(4). Detailed analysis of the case and implications.

Bombay HC directs customs authorities to issue detention charges waiver certificate

December 27, 2023 486 Views 0 comment Print

Explore Bombay High Court’s landmark ruling favoring Sinochem India against the Union of India. Analysis of chemical import dispute, court observations, and implications.

Cenvat credit refund cannot be denied under Rule 5 in absence of any proceedings under Rule 14 of CCR, 2004

December 16, 2023 387 Views 0 comment Print

CESTAT Mumbai ruling: Cenvat credit refund cannot be denied without Rule 14 proceedings. Upholds eligibility for input services in export. Case reference: M/s. KKR India Advisors Pvt. Ltd.

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April 2024