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Collection of Entry Fee for Temple Hall Exempt from GST: AAR Rajasthan

Goods and Services Tax : The AAR Rajasthan in the case of In Re. Shri Digamber Jain Sidhkut Chaityalaya Temple Trust [Advance Ruling No. RAJ/AAR/2023-24/22...

May 3, 2024 192 Views 0 comment Print

GST Implications for those Selling Digital Gold through Platform: Karnataka AAR Ruling

Goods and Services Tax : Read the Karnataka AAR ruling on Changejar Technologies' status as an e-commerce operator, implications for digital gold sales, an...

May 2, 2024 702 Views 0 comment Print

SEZ Units furnishing LUT are Exempt from GST on RCM for services from DTA Supplier

Goods and Services Tax : Explore Gujarat AAR ruling in M/s. Waaree Energies Limited case, clarifying SEZ units exemption from GST under Reverse Charge Mech...

April 30, 2024 561 Views 0 comment Print

Former Director Not Liable for Recovery Proceedings Outside Tenure

Goods and Services Tax : Read about the Bombay High Court's decision in Prasanna Kumar Shetty v. State of Maharashtra, where recovery proceedings against a...

April 24, 2024 387 Views 0 comment Print

Bombay HC set aside Rs. 3731 Crore GST Penalty Demand from employees

Goods and Services Tax : Read about landmark judgment by Bombay High Court in Shantanu Sanjay Hundekari v. Union of India and Ors, where a penalty demand o...

April 23, 2024 1875 Views 0 comment Print


Latest News


SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

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 ...

January 4, 2024 2880 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 11712 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

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...

September 3, 2021 3603 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

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...

August 15, 2021 855 Views 0 comment Print

GST News- Talk of Two GST Experts

Goods and Services Tax : AIMTPA – All India MSME and Tax Professionals Association has invited two GST Experts on it’s Platform on 24th July 2021 and a...

July 26, 2021 3795 Views 0 comment Print


Latest Judiciary


GST: Order must be passed with 7 days of service of notice of detention/seizure

Goods and Services Tax : Learn about the Patna High Court's ruling in Pawan Carrying Corporation v. State of Bihar clarifying the seven-day timeline for is...

May 3, 2024 291 Views 0 comment Print

Assessment Order invalid when Petitioner cannot reply due to GST Registration cancellation

Goods and Services Tax : Explore the Kerala High Court's decision in Vadakkot Chackoo Devassy v. State of Kerala, where the assessment order was invalidate...

April 30, 2024 426 Views 0 comment Print

Delhi HC issues Notice: GST on Holding Company’s Corporate Guarantee to Subsidiary

Goods and Services Tax : Delhi High Court issues notice to decide if providing a corporate guarantee by a holding company to a subsidiary is taxable under ...

April 24, 2024 456 Views 0 comment Print

Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST

Goods and Services Tax : In Kanak Timber House v. Assistant Commissioner of Sales Tax, Calcutta High Court rules seized goods can't be released via writ pe...

April 19, 2024 342 Views 0 comment Print

Assessment Order quashed when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B

Goods and Services Tax : Explore how Madras High Court quashed Assessment Order when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR...

April 16, 2024 951 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4431 Views 0 comment Print

Clarification on rate of service tax on restaurant service

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...

June 3, 2015 34771 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

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...

December 11, 2014 549 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 578 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

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 ...

December 11, 2014 823 Views 0 comment Print


HC deletes section 271G penalty as conduct of assessee was bonafide

September 10, 2021 3000 Views 0 comment Print

Conduct of the assessee in complying with 12 items out of 16 items as called for by the TPO can be considered to be reasonable and the act cannot be held to be an unreasonable act, but can be considered as a reasonable act of an organization acting with prudence under normal circumstances without negligence or inaction or want of bonafides.

Secured Creditor will have precedence over Govt. Tax dues

September 10, 2021 1119 Views 0 comment Print

The Hon’ble Supreme in the current matter observed that there was indeed a creation of a secured debt in favour of the State Bank of India which was later transferred to the Respondent. Noted, the Respondent cannot be prevented from exercising its rights as a secured creditor on the pretext that there was a debt to the Excise Government arising from a confiscation order.

Madras HC: University cannot be levied Service Tax for disseminating Educational Services

September 9, 2021 3420 Views 1 comment Print

Madurai Kamaraj University Vs Joint Commissioner (Madras High Court) In Madurai Kamaraj University v. Joint Commissioner GST and Central Excise [W.P.(MD) No.20502 of 2019 and W.M.P.(MD) No.17152 of 2019 dated August 16, 2021], Madurai Kamaraj University (the Petitioner) has sought for a writ of Certiorari for quashing of the records on the file of Joint […]

Refund of Service Tax paid under RCM allowed post implementation of GST

September 8, 2021 8058 Views 0 comment Print

The Appellant failing to pay its Service Tax Liability under RCM in a stipulated time but shown as liability in the Service tax Return under the Finance Act, 1994, which was repealed and was replaced by the Goods and Services Tax

Patna HC quashed orders passed ex-parte without providing fair opportunity of hearing to the petitioner

September 8, 2021 966 Views 0 comment Print

Rambabu Singh Vs State of Bihar (Patna High Court) Rambabu Singh (the Petitioner) filed the petitions to quash- two orders dated February 03, 2020; two order dated March 05, 2020 and one order dated December 28, 2020 (the Orders) passed by Additional Commissioner of State Tax (the Respondent) as the Orders were passed ex-parte and […]

CESTAT: Burden of proof lies on Revenue w.r.t. intention of assesse to evade Excise Duty

September 8, 2021 2844 Views 0 comment Print

Tribunal opined that the alleged non-payment cannot be called as willful or intentional act of the appellant to evade the payment of duty. Lastly, it was adjudged that it is the burden of the Revenue to prove whether the Assessee has intended to conduct evasion.

No TDS deductible by Builder on Refundable Amount paid to Home-Buyers: Bombay HC

September 8, 2021 5310 Views 0 comment Print

Sainath Rajkumar Sarode And Others Vs State of Maharashtra And Others (Bombay High Court) Sainath Rajkumar Sarode (Petitioner) has been filed seeking directions for the recovery of arrears due to the Petitioners under a Recovery Warrant dated October 15, 2018 passed by the Maharashtra Real Estate Regulatory Authority against Respondent Nos. 4 to 7. In […]

Madras High Court annuls FIR against three Ex-Directors of IL & FS but refrains from providing ‘Clean Chit’

September 7, 2021 1641 Views 0 comment Print

In Ravi Parthasarthy and Ors. v. State of Tamil Nadu [CRL. O.P. NOS. 3730, 4227, 4095 & 11206 OF 2021 CRL. M.P. NOS. 6647, 6649, 2218, 2601, 2679, 3388, 6708 & 6709 OF 2021 W.P. NO. 1397 OF 2021 AND W.M.P. NO. 5917 OF 2021 dated August 31, 2021]], Ravi Parthasarthy (Petitioner No. 1), Hari […]

Anticipatory Bail denied for bailable offences as value of false ITC claimed being less than 5 crores

September 7, 2021 1554 Views 0 comment Print

In Amit Haresh Kumar Mehta v. Senior Intelligence Officer, DGGI [Cr. M. A. No. 1486/2021 dated August 11, 2021], Amit Haresh Kumar Mehta (the Applicant) has filed the current application seeking an Anticipatory Bail under Section 438 of the Code of Criminal Procedure, 1973 (the Cr.P.C). The Senior Intelligence Officer, DGGI (“the Respondent) has contended […]

Blockage of ITC only when there is valid ‘reasons to believe’ of fraudulent or ineligible credit

September 7, 2021 1485 Views 1 comment Print

The Petitioner counsel contested that the Respondent No. 3, in most arbitrary manner and without application of mind, has passed the impugned order dated March 26, 2021 in complete violation of Principles of Natural Justice.

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