Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...
Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...
Goods and Services Tax : The Court ruled that interest cannot be imposed in adjudication if it was not specified in the show cause notice. The decision rei...
Goods and Services Tax : The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient...
Goods and Services Tax : Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence to p...
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 : The court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate c...
Goods and Services Tax : The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section 142(6) mandates cash refund a...
Goods and Services Tax : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...
Goods and Services Tax : India cuts excise duty on petrol and diesel to offset global oil price surge amid war. Move aims to reduce fuel costs, curb inflat...
Goods and Services Tax : The issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief by reducing the ...
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 ...
Penalty charged for mere expiration of e-way bill by few hours not leviable as it not amount to tax evasion, fraudulent intent or gross negligence
Bisweswar Midhya Vs Superintendent (Calcutta High Court) The Hon’ble Calcutta High Court in Bisweswar Midhya v. The Superintendent, CGST [MAT No. 1376 of 2022 with IA No. CAN 1 of 2022 dated September 01, 2022] disposed off the writ petition directing the assessing authority to forthwith revoke the suspension of the assessee’s registration. Further directed […]
HC observed that advance ruling application cannot be admitted on the issue which is pending or decided in any proceeding. However, inquiry or investigation does not come within the ambit of the word ‘proceeding’. Moreover, as per the facts of the present case, inquiry/ investigation started after filing of the advance ruling application hence cannot be rejected.
Sky Airways Vs Commissioner of Customs (CESTAT Delhi) Customs Duty Paid Voluntarily During Investigation cannot be claimed as refund when CESTAT remanded the matter for a fresh adjudication The Hon’ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT) in the matter of Sky Airways v. Commissioner of Customs (Appeals), New Delhi [Final Order […]
HC held that in a case where GST Liability has not been remitted, interest under Section 50 of CGST Act is leviable even if the taxpayer has adequate credit balance in his cash ledger or credit ledger.
Due to technical error or lacunae in electronic system, petitioner cannot be deprived of its benefit/incentive under MEIS – Madras High Court
Whether assessee can be penalized due to expired E way bill with transportation for genuine reason with no intention of tax evasion
Assessee entitled to automatic refund of Extra Duty Deposit without filing of application for refund under Section 27 of Customs Act – CESTAT
CENVAT credit allowed to the extent inputs are used for production of electricity which is transferred free of cost to its sister unit.
CESTAT held that, the appellant is entitled to interest at specified rate from date of deposit to date of refund. BBM Impex Pvt. Limited Vs Principal Commissioner of Customs (Preventive)
