Explore exclusive jurisdiction of Supreme Court under Section 35L of Central Excise Act, 1944 in determining value of excisable goods for assessment. Analysis of a recent case.
Jharkhand High Court held that Additional Commissioner of Commercial Taxes has acted in undue haste in disposing of the revision applications. It is trite law that if an authority acts in undue haste, malice in law is to be presumed and his action is deemed to be mala fide.
Explore jurisdiction clash between DGGI and State GST in Vivek Narsaria vs State of Jharkhand case. Detailed analysis, clarifications, and court order provided.
The issue of vehicle including Haulpak Dumpers, Water Sprinklers, Excavators, Dozers, Drillers, etc., were substantial in size and incapable of plying on roads was taxable or not depends upon the test as to whether the vehicle was proposed to be used for transporting goods from one place to another.
Jharkhand High Court addressed improper GST adjudication in Prity Dokania’s case, ruling on lack of show cause notices, procedural lapses, and natural justice violations.
Jharkhand High Court drops criminal proceedings under CGST Act, Section 174 IPC. Summon duly replied. Analysis of the case – Satyendra Singh Kushwah vs. State of Jharkhand.
Jharkhand High Court held that relevant assessment year shall mean as assessment year (AY) preceding AY relevant to the previous year in which search is conducted or requisition is made which falls beyond Six AY but not later than 10 AY from the end of AY relevant to previous year in which search is conducted or requisition is made. Accordingly, notice u/s. 148 for AY 13-14 duly issued as search was conducted in AY 2023-2024.
Jharkhand High Court held that Clean Energy Cess is leviable even after introduction of GST. Accordingly, demand of Clean Energy Cess upheld.
Jharkhand High Court in the case of Aditya Medisales Ltd. v. State of Jharkhand allowed writ application for disapproving recovery notice. Transitional Credit cannot be disallowed just by a summary of Show Cause Notice.
Jharkhand High Court held that initiation of prosecution proceedings under section 276CC of the Income Tax Act in absence of any demand, as demand adjusted against refund, is bad-in-law and liable to be set aside.
