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Service Tax cannot be imposed without Identification of Service & Consideration: CESTAT

March 13, 2024 2205 Views 1 comment Print

Dive into the analysis of Kuoni Travel India Pvt Ltd vs Pr. Commissioner of Central Excise (CESTAT Delhi) case where the court emphasized identifying specific services and consideration received for levying service tax.

HC Can’t Hear Appeals on Excise Duty Rate or Goods Value Determination: Rajasthan HC

March 13, 2024 585 Views 0 comment Print

Rajasthan High Court clarifies that high courts cannot entertain appeals on determination of excise duty rates or value of goods for assessment.

PCIT revision order unwarranted when appellant not claimed section 80P(2)(d) deduction 

March 13, 2024 525 Views 0 comment Print

ITAT Bangalore overturns PCIT’s directive to disallow 80P deduction without proper claim, emphasizing lack of error prejudicial to revenue.

Gratuity Cannot Be Disallowed for Delay in Approval of Gratuity Fund

March 13, 2024 2832 Views 0 comment Print

Twinings Pvt. Ltd. vs. DCIT: ITAT Kolkata allows gratuity payment as salary expense u/s 37(1) of IT Act, rejecting disallowance u/s 36(1)(v).

MRP Assessment Applies to Mineral/Aerated Water, Not Packaged Drinking Water: CESTAT

March 13, 2024 483 Views 0 comment Print

In a case between Sree Gokulam Food and Beverages Pvt Ltd and the Commissioner of GST & Central Excise, CESTAT Chennai rules that MRP-based assessment applies only to mineral water and aerated water, not packaged drinking water.

Pump for displacing & dispersing lotion/cream classifiable under CTH 84248990

March 13, 2024 897 Views 0 comment Print

Read the detailed analysis of the Principal Commissioner of Customs vs. Aptar Pharma India Pvt. Ltd. case by CESTAT Delhi regarding the classification of a lotion dispenser pump under CTH 84248990.

GST authorities must diligently verify documentation before imposing penalties

March 13, 2024 1617 Views 0 comment Print

In Hemant Taneja Vs State Of U.P. case, Allahabad High Court overturns GST penalty, citing proper documentation provided by petitioner. Analysis & implications discussed.

Absence of a specified hearing date in show cause notice renders it invalid

March 13, 2024 921 Views 0 comment Print

Read the full text of the judgment/order of Allahabad High Court in the case of Gaurav Enterprizes Vs State of U.P. and Another regarding GST liability under Section 74.

GST: Tax Evasion Intention Essential for Section 129 Penalty

March 13, 2024 1479 Views 0 comment Print

Read the full judgment/order of Allahabad High Court in Sanjay Sales Agency Vs State of U.P. challenging GST penalty under Section 129(1)(b). Penalty quashed, fresh order directed.

Gujarat HC allows Bail in case of issue of invoices without supply of goods

March 11, 2024 1275 Views 0 comment Print

Explore the legal intricacies of a bail application filed under Section 439 of CrPC in connection with a GST fraud case. Detailed analysis of arguments and court decisions provided.

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