Goods and Services Tax : The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory req...
Goods and Services Tax : The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh dema...
Goods and Services Tax : The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held...
Goods and Services Tax : The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid comm...
Goods and Services Tax : The Supreme Court refused to bypass the statutory GST appeal mechanism and directed the taxpayer to pursue appellate remedies. How...
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 Gujarat High Court ruled that the Supreme Court’s COVID-19 limitation exclusion must be considered while computing timelines...
Goods and Services Tax : The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both p...
Goods and Services Tax : The Supreme Court has agreed to consider whether a single GST show cause notice can cover multiple financial years under Section 7...
Goods and Services Tax : The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the...
Goods and Services Tax : The Supreme Court prima facie observed that Section 67(4) permits sealing of premises only when access is denied. It issued notice...
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 ...
AAR held that, contributions from club members, recovered for spending on weekly meetings, other petty administrative expenses amounts to ‘supply’ and the activity of collecting contributions and spending towards meeting and administrative expenditures only, is business under Central Goods and Services Tax Act, 2017
SC held that a person cannot be prosecuted and punished merely because of their status or position as a director, manager, secretary or any other officer in a company unless the offence in question was committed with their consent or connivance or is attributable to any neglect on their part.
AAR held that, assessee providing boarding and lodging facilities and raising 2 separate invoices, towards hostel rent and towards hostel food respectively would neither be covered under composite supply nor mixed supply. Further, the declared tariff of a unit of accommodation service below INR 1000/- per day is exempted.
CESTAT held that registration with the department is not a prerequisite to claim Service tax refund. Further, directed that the assessee is entitled to get the refunds accordingly along with applicable interest.
HC set aside the orders rejecting refund application, solely on the ground that reasons for rejection of refund have not been recorded in writing in accordance with Rule 92 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and remanded back the matter to Revenue Department for reconsideration and directed to complete the exercise expeditiously.
ITAT Directed AO to delete addition on account of capitalisation of royalty expenses by holding it to be revenue in nature as the assessee did not acquire any new asset or any new enduring benefit from it.
CESTAT held that Nimbooz by 7 UP and Nimbus masala soda by 7 UP are classifiable under chapter heading 22029020 of the First Schedule to Central Excise Tariff Act, 1985 which is for category of fruit pulp or fruit juice based drinks and thus M/s Varun Beverages Ltd. is entitled to consequential benefits, in accordance with law.
HC quashed the cancellation of GST registration order as no opportunity of hearing was accorded. Further, said that the denial of opportunity of hearing to the assessee as is mandated in the first proviso to Section 29(2) of the Central Goods and Services Tax Act, 2017 (CGST Act) vitiates the proceedings as well as the orders cancelling the registration.
SC issued directives for the adoption of Information and Communication Technology (ICT) for Tribunals. Further, directed the extension of Legal Information Management & Briefing System (LIMBS) with the IT Systems to CESTAT, ITAT and other Tribunals.
CESTAT ruled that the proposal for confiscation and penalty cannot be segregated from duty demand and therefore the proceedings for confiscation and imposition of penalty cannot be sustained.
