Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...
Goods and Services Tax : Bombay HC ruled that GST refund deficiencies must be communicated via Form GST RFD-03. Failure to issue it led to the refund appli...
Goods and Services Tax : Supreme Court upholds arrest powers under GST and Customs Acts, ensuring procedural safeguards to prevent misuse. Learn about the ...
Income Tax : Learn key updates in the New Income Tax Bill, 2025, effective April 2026. Covers tax year, compliance, deductions, international t...
Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...
Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...
Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...
Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...
Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...
Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...
Goods and Services Tax : Karnataka High Court rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show ca...
Goods and Services Tax : Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback r...
Goods and Services Tax : Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply u...
Goods and Services Tax : Andhra Pradesh High Court ruled that GST orders issued without a DIN are invalid, citing CBIC Circular and Supreme Court precedent...
Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...
Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...
Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...
Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...
Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...
Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...
Shivam Engineering Company Vs. Union of India [2014-TIOL-1563-HC-AHM-CUS] In the instant case, Shivam Engineering Company (the Petitioners) have filed a writ petition before the Hon’ble Ahmadabad High Court requesting to prohibit the Revenue from levying Additional Duty of Excise (CVD) under Section 3(1) of the Customs Tariff Act, 1975 (the Customs Tariff) as per the […]
The Finance Act (No.2), 2014 (the Finance Act) has substituted new Section 35F of the Central Excise Act, 1944 (the Excise Act) which is also applicable for Service Tax vide Section 83 of the Finance Act, 1994 and Section 129E of the Customs Act, 1962 (the Customs Act) to prescribe mandatory pre-deposit of 7.5% or […]
Gujarat State Fertilizers and Chemicals Ltd. Vs. Commissioner of Central Excise, Vadodara [2014-TIOL-1 729-CESTA T-AHM] Gujarat State Fertilizers and Chemicals Ltd. (the Appellant) has rendered services of transportation of effluent through pipeline or conduit to Heavy Water Project (HWP) for consideration. The Department contended that the Appellant is liable to pay Service tax on the […]
Commissioner of Customs Vs. Apple India Pvt. Ltd. [2014-TIOL-1544-HC-KAR-CUS] In the instant case, Apple India Pvt. Ltd. (the Respondent) filed a refund claim of Rs.5,22,27,424/- of Special Additional Duty (SAD) in terms of the Notification No. 102/2007-Cus.(N.T.) dated September 14, 2007. The authorities rejected the said claim of refund on the grounds that the Respondent […]
Cadbury India Ltd. Vs. Commissioner of Central Excise-Indore [(2014) 48 taxmann.com 78 (New Delhi – CESTAT)] Cadbury India Limited (“the Appellant”) filed an appeal against the order of the Commissioner (Appeals) wherein the learned Commissioner held that the cheque discounting charges would be includible in the assessable value of the goods. Being aggrieved, the Appellant […]
Commissioner of Central Excise and Customs Vs. Anita Synthetics Private Limited [2014 (9) TMI 368 – Gujarat High Court] Anita Synthetics Private Limited (The Respondent) is a 100% EOU and made clearance of goods to another 100% EOU. Such clearance is treated as a deemed export as mentioned in the EXIM Policy. Therefore, the Respondent […]
Commissioner of Central Excise Vs. Chandresh C. Shah [(2014) 48 taxmann. com 236 (Gujarat)] In the instant case, the Revenue issued a Show Cause Notice (SCN) against Doshion Ltd. (the Company) for recovery of wrongly availed Cenvat credit along with interest and penalty thereon. Further, personal penalty was also imposed against authorized signatory/ managers of […]
Unjust Enrichment not applicable on refund of Service tax paid when no services are received under reverse charge and payment thereof had been adjusted between associated enterprises Wolters Kluwer India Ltd. Vs. Commissioner of Service Tax, Delhi [(2014) 48 taxmann.com 97 (New Delhi – CESTAT)] Wolters Kluwer India Ltd. (the Appellant) entered into an agreement […]
Moser Bear India Ltd. Vs. CCE, Noida [TS368-Tribunal-2014(DEL)] The head office of Moser Bear India Ltd. (the Appellant), located at Delhi is registered as an input service distributer (ISD) in terms of Rule 2(m) of the Cenvat Credit Rules, 2004 (the Credit Rules). The head office was discharging Service tax liability under Reverse Charge for […]
It is relevant to note that penalty under Section 86(15) of the DVAT Act, 2004 (“the DVAT Act”) is leviable for preparation of false, misleading and deceptive books and accounts. A clarification has been issued vide Circular 12/2014-15 dated September 11, 2014 that if tax deficiency arose due to false, maintenance of books and accounts […]
