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 ...
In Commissioner of Income Tax (Exemptions), Kolkata v. Batanagar Education and Research Trust [Civil Appeal No. 4451 of 2021], the Commissioner of Income Tax (Exemptions), Kolkata (the Appellants) and the Tribunal had directed for cancellation of the registration of Batanagar Education and Research Trust (the Respondents) under Section 12AA of the Income Tax Act, 1961 […]
Aravali Shikshan Avum Anusandhan Sansthan Vs National E-Assessment Centre & Others (Rajasthan High Court) Aravali Shikshan Avum Anusandhan Sansthan (“the Petitioner”), has filed the current writ petition against the order passed by the National Faceless Assessment Center under Section 144-B along with Section 143(3) of the Income Tax Act, 1961 (“the IT Act”) imposing Additional […]
HC set aside disqualification of the directors of the defaulting Company and provided an opportunity to the disqualified directors of the struck off Company under Companies Fresh Start Scheme, 2020 (Scheme) to be appointed as directors of other/new companies, provided the directors have gone a substantial period of their disqualification.
Three C Homes Pvt. Ltd. Vs. ACIT (Delhi High Court) Assistant Commissioner of Income Tax (Respondent) filed an application for modification/ recall of the order dated July 16, 2021 (Impugned Order), passed in W.P. (C) No. 5912/2021 dated July 16, 2021, directing Central Bureau of Investigation (CBI) to enquiry on doubtful Income Tax Department’s action […]
The petitioner, being an assessee under Telangana GST Act, 2017, CGST Act, 2017, and IGST Act, 2017 is issued a letter specifying, Input Tax Credit (ITC) availed by them are on the basis of fake invoices issued by certain fictitious suppliers/firms. The letter further specifies that, ITC availed by the petitioner is in a fraudulent manner without receiving any material, and the petitioner was requested to reverse ITC on such invoices.
ITAT- Held that, benefit of deduction under Section 54F of the IT Act cannot be denied to the Respondent merely on the ground that conveyance deed has not yet been got registered particularly when the Respondent is proved to be in possession of the property in question out of which the Respondent was already owner in possession of 1/3rd share since 2008 after making a complete payment of the sale consideration to the vendors and has duly proved possession over the property by way of electricity and water charges bills.
Unutilised ITC is an asset and a statutory right in the hands of the dealer that cannot be defeated by any procedural rules on account of technical glitches. Further held that, granting an opportunity of hearing is only to enable the process of decision-making simpler and it is one of the basic principles of natural justice and such technical issues do not stand in the way of rendering justice.
In M/s. MAN Energy Solutions India Pvt. Ltd. [GST-ARA, Application No. 56 dated October 17, 2019], M/s. MAN Energy Solutions India Pvt. Ltd. (Applicant) has sought an advance ruling on, whether the supply of marine diesel engines (MDEs) and parts exclusively and directly to shipyards or Indian Navy by the Applicant for use in manufacture […]
The Appellants contended that the mixture manufactured by the Respondents is Natural Gas Liquid (NGL) in contrast to which the Respondents submitted that the above is rather gas condensate on which NCCD should not be levied.
Applicant has processed the sewage water which contains various kinds of organic and inorganic impurities. Noted that the sewage water cannot be used, in any way, in its original form, it can only be used after it is purified and is not used for drinking.
