Goods and Services Tax : Detailed clarifications on GST Amnesty Scheme under Section 128A and Rule 164 of CGST Rules, covering waivers, application process...
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...
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 : Delhi High Court sets aside ITC denial due to incorrect GSTN on invoices, ruling in favor of B Braun Medical India Pvt. Ltd. in a ...
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...
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 ...
It was held that the Appellant will be entitled to exemption as services rendered to the Government Companies, i.e., RRVPNL in the present case, post 30.06.2012, being of non-commercial nature
Dr Swati Mahesh Vinchurkar Vs DCIT (ITAT Surat) No addition of amount shown in form 26 AS for taxation If assessee is not the actual beneficiary such amount In Dr Swati Mahesh Vinchurkar v. Deputy Commissioner of Income-tax, Bangalore [ IT APPEAL No. 43 (SRT) OF 2021 dated June 28, 2021], Dr Swati Mahesh Vinchurkar […]
Jagat Janani Services Vs Goods & Service Tax Council (Orissa High Court) Service tax recovered in excess of amount approved by resolution plan is to be refunded by GST department In M/s. Jagat Janani Services v. Goods & Service Tax Council and Others [W.P.(C) No.17196 of 2020 dated September 21, 2021], M/s. Jagat Janani Services […]
To give effect to Recommendation of 45th GST Council meeting CBIC has issued 22 GST Rate Notifications on 30.09.2021. Notifications amends GST Rate on Services and Goods, Exempts certain services and Goods from GST, notified RCM applicability on supply of mentha oil by unregistered person to registered person and imposed Compensation Cess on Carbonated Beverages […]
The products Children Scooter, Activity Ride-on, Smart Tri-cycle and Kick Scooter, in which physical force is the primary action and contains an in built electronic circuit, are ‘Electronic Toys’ and the applicable GST Rate is CGST @9% as per SI.No. 440 of Schedule-III of Notification No. 01/2017 C.T.(Rate) dated 28.06.2017 and SGST @- 9% as per SI.No. 440 of Schedule III to Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017.
In re Exservicemen Resettlement Society (GST AAR West Bengal) GST is payable on complete billing amount including employer portion of EPF & ESl Amount West Bengal Authority for Advance Ruling has held that GST is payable on the entire billing amount, including the Employer’s contribution of Employees Provident Fund (EPF) or Employee State Insurance (ESI), if […]
Ashok Kumar Agarwal Vs Union of India and 2 Others (Allahabad High Court) Ashok Kumar Agarwal (the Petitioner) had filed a Petition to challenge the initiation of re-assessment proceedings under Section 148 of the Income Tax Act, 1961 (the IT Act) for different Assessment Years (AYs). The Petitioners contended that all the impugned re-assessment proceedings had […]
Hon’ble CESTAT Ahmedabad on the current issue observed that even though the reversal was not made under protest, the Appellant has the right to claim refund within one year as per Section 11B of Central Excise Act,1944 (CE Act). Noted, that the Appellant not filing the application under protest letter while reversing the credit refund cannot be rejected on this ground.
Applicant contended that 20% of the amount forfeited is on account of sale of land which is a transaction not liable to GST as per Schedule III of the Central Goods and Services Tax Act, 2017 (CGST Act) which provides that sale of land is an activity or transaction, which is treated as, neither supply of goods nor service under GST.
Sahil Enterprises Vs Union of India (Tripura High Court) In M/s Sahil Enterprises. v. Union of India. [IA No.1/2021 with WP(C) No.531/2021 dated September 14, 2021], M/s Sahil Enterprises (Petitioner) has filed the current application seeking interim relief for removing the provisional attachment which was ordered by the Commissioner of Central Goods and Services Tax, […]
