Commissioner of C.E. & S.T.-Surat-i vs J K Motors case analyzed: Service tax not leviable on CNG kit installations without separate invoices. Detailed review of CESTAT Ahmedabad’s decision.
In the case of Vidya Herbs Pvt Ltd vs Commissioner of Customs, the CESTAT Bangalore ruled on the denial of benefits for coffee beans import under a notification. Get the full analysis here.
In Uttam Narayanmal Mehta S K Metal Vs ITO case, ITAT Mumbai directs AO to re-adjudicate mistake in ITR filing regarding double taxation of profit.
In Brijbihari Concast Pvt. Ltd. Vs Directorate General of GST Intelligence, Delhi HC directs disposal of objections to provisional attachment under Section 83 of the CGST Act within two weeks.
Kerala High Court dismisses writ petition challenging assessment order under KVAT Act, citing availability of statutory remedy. Full judgment analysis.
Delhi High Court directs cus-toms authority to reassess Technology Next’s bill of entry, granting refund of excess duty. Details of the case and judgment.
In the case of Ketan Prabhulal Dalsaniya Vs DCIT, ITAT Indore rules that once the business income of the wife is accepted during scrutiny, the AO cannot tax the husband again, stating the wife wasn’t the one carrying the business.
Bangalore ITAT remits the case back to the AO for fresh consideration, citing enhancement made to taxpayer’s income without following procedures under Sec 154.
Indore ITAT ruling in Mohammad Ibraheem Khatri vs ITO case highlights that depositing cash after demonetization is not a reason to doubt cash availability.
In the case of Mohd Shahid Mohd Yusuf Qureshi Vs DCIT (ITAT Mumbai), an ex-parte order was remanded due to denial of proper opportunity. Full analysis here.
