Get insights into the GST ruling on paper cup manufacturing, including correct HSN code, tax rate, and refund eligibility. Detailed analysis and conclusions provided.
Explore the GST ruling on input tax credit, tax rates, and classification for demo cars in the case of Landmark Cars East Private Limited. Understand the implications and nuances of reimbursement for losses on demo car sales.
Penna Cement Industries Ltd. Vs State of Andhra Pradesh (Andhra Pradesh High Court) – GST recovery proceedings can be initiated only if amount is not paid within a period of 3 months from the date of service of order
Presence of mens rea is deemed essential for imposition of penalties related to tax evasion. Mere technical errors, without evidence of intent to evade taxes, do not warrant penalty imposition.
Get insights into the recent judgment by the Chhattisgarh High Court favoring Mahindra & Mahindra Limited, setting aside an adverse order under CGST Act Section 73.
Allahabad High Court ruling clarifies that pre-deposit condition for CEA appeals cannot be waived in writ jurisdiction, citing precedents and legal analysis.
Read the full text of the order from ITAT Chennai dismissing the appeal due to unexplained 726-day delay. Detailed analysis and implications provided.
Read the detailed analysis of Union Bank of India’s case vs ITO where ITAT Chennai grants deduction under Section 80P for dividends from cooperative bank shares.
In ITO Vs Saivi Finance Pvt Ltd, ITAT Delhi restores the matter back to AO due to denial of natural justice, assessees not given chance to cross-examine persons whose statements were used against them.
Explore how the Bombay High Court ruled against reopening Section 143(1) assessments without valid reasons, safeguarding taxpayers’ rights. Detailed analysis and implications.
