Merely exercising option under composite scheme cannot prevent Revenue Department from demanding recovery of GST The Hon’ble Andhra Pradesh High Court in Godway Furnicrafts vs. the State of AP [Writ Petition No. 10350 of 2020, dated November 11, 2020] confirmed the demand for recovery of Goods and Services Tax (GST) by Revenue Department and held […]
Petitioner states that the refund has been denied to the petitioner on the sole ground that petitioner had exported goods through Foreign Post Offices in August and September 2017, while Notification dated 04th June, 2018 read with circular no. 14/2018-Customs dated 04.06.2018 has notified exports by post Regulations, 2018 w.e.f. 21st June, 2018 which provides for an entry to be presented to proper officer at the Foreign Post Office of clearance.
HC Allows Petitioner Retrospective Registration under Tamil Nadu GST. Court directs the respondents to consider the petitioner’s representation, dated 14.09.2020 seeking for validation of his registration from 01.07.2017 itself and pass final orders on merits and in accordance with law.
Kothari International Trading Limited Vs ACIT (Madras High Court) The only point to be decided herein is whether the loan amount waived by the bank is taxable income or not. As already stated, in the decision referred by the learned counsel for the appellants in the case of CIT Vs. Mahindra and Mahindra, the assessees […]
The issue under consideration is whether the denial of the refund to the petitioner against exports of goods outside India on the sole ground that petitioner had exported goods through Foreign Post Offices is justified in law?
Macleods Pharmaceutical Ltd. Vs Prakash Kumar (Himachal Pradesh High Court) Petitioner had filed TRAN-1 form for CENVAT Credit which was made admissible and credited to its Electronic Credit Ledger account on 26.10.2017. It was further submitted that the company could not amend TRAN-1 form as per the provisions of Goods and Services Tax Act. Therefore, […]
Solamalai Automobiles Private Limited vs The Designated Committee (Madras High Court) The Madras High Court has held that for cases falling under ‘Amount in arrears’ category under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the deposits should be adjusted after the determination of the amount payable. Department’s contention that the sum paid was to […]
PV Constructions Vs The Executive Engineer (Orissa High Court) The main issue involved in such matters is that the difficulty faced by the contractors due to change in the regime regarding works contract under GST. The grievance of the petitioner is that in view of the introduction of the GST, petitioner is required to pay […]
The issue under consideration is whether the petition filed by the CA for seeking to direct the Institute of Cost Accountants of India to use the acronym ICOAI instead of ICAI will be sustain by the High Court?
The issue under consideration is whether an ‘Anti Virus Software’ would fall within the ambit of the definition of ‘Information Technology Software’ as defined u/s 65 (53a) of the Finance Act, 1994?
