Goods and Services Tax : Karnataka HC grants Cultgear Pvt Ltd refund, pending GST tribunal formation, with a bank guarantee. Liberty to appeal extended til...
Goods and Services Tax : Explore the Madras High Court judgment in Amarjyothi Carrying Corporation v. Assistant Commissioner (ST) on entitlement to persona...
Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...
Goods and Services Tax : In M/s. THDC India Ltd, Uttarakhand AAR ruled that government authority services like design engineering and water tank constructi...
Goods and Services Tax : In Piramal Enterprises Ltd v. State of Maharashtra, Bombay HC ruled against revenue's selective interpretation of business transfe...
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 : Karnataka HC remands R.S Marketing's case, granting a fresh hearing on ITC discrepancies between GSTR-3B and GSTR-2A due to non-co...
Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...
Goods and Services Tax : Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates th...
Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...
Goods and Services Tax : Explore the Kerala High Court ruling on luxury tax applicability to services at Ayurveda Centre, Beauty Parlor, and Convention Cen...
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 ...
Excess credit reversed by assessee under protest in course of investigation, for which no SCN has been issued, cannot be retained by Department -Refund thereof is not hit by bar of unjust enrichment. Commissioner of Central Excise, Pune-II Vs. Finolex Industries Ltd. [2015 (57) Taxman 153 – Mumbai-CESTAT]
Import freight/ charges etc., which are incurred prior to import or which are included in Customs valuation, cannot be charged to Service tax under Cargo Handling or any other service. United Shippers Ltd Vs. Commissioner of Central Excise, Thane-II [2015 (57) Taxman 429 – Mumbai-CESTAT]
Service tax burden can be transferred by contractual arrangement to the other party but, the assessee cannot ask the Revenue to wait for discharge of the liability till it has recovered the amount from its contractors. Delhi Transport Corporation Vs. Commissioner Service Tax [2015-TIOL-961-HC-DEL-ST]
Method of computation of value U/R 6(3A) of the Credit Rules in respect of Input services used for trading cannot be applied for period prior to April 1,2011 – Value to be calculated on proportionate turnover basis. Synise Technologies Ltd. Vs. Commissioner of Central Excise, Pune [2015-TIOL-1036-CESTAT-MUM]
he Hon’ble High Court of Bombay held that Rule 3 and 4 of the Credit Rules provide that any Input or Capital goods received in the factory or any Input service received by manufacturer of final product would be susceptible to Cenvat credit.
The Uttar Pradesh State Government vide the Notification No. K.A. NI-2-729/XI-9(235)12-U.P. Act-5-2008-Order-(133)-2015 dated June 1, 2015 amended Entry 52 of the Schedule – I of the Uttar Pradesh Value Added Tax ACT, 2008 (the UP Vat Act) and exempted all kinds of Footwear including hawai chappals and straps thereof with Maximum Retail Price (the MRP) not exceeding rupees Rs. 300/- per pair subject to the condition that the MRP is indelibly marked or embossed on the footwear itself.
Tax calendar for the month of June, 2015 Due Date Period Event Form Return under the Central Excise Act, 1944 10-June-15 May -2015 Excise Return by Non SSI Unit ER-1 10-June-15 May -2015 Excise Return by EOUs ER-2 10-June-15 May -2015 Excise Return by Units paying duty more than Rs. 1 Crore (CENVAT + PLA) […]
Pre-condition for invoking the extended period is that the Commissioner should record ‘reasons to believe’ that the tax has not been paid and that the reason for non-payment of tax should be concealment, omission or failure to disclose full material particulars on the part of the assessee.
The Hon’ble High Court of Delhi held that imposition of fine under Section 70(5) of the DVAT Act is for an offence as defined under Section 3(38) of the General Clauses Act, 1897 which shall be tried by the Hon’ble Court of criminal jurisdiction in accordance with Section 26(b) of the Code of Criminal Procedure, 1973. The Commissioner or its delegates do not have power or jurisdiction to impose such fine.
The Hon’ble High Court of Bombay held that the Appellant cannot be said to be aggrieved by the said Assessment Order and consequently, filling of any appeal would not arise. Accordingly, the Appellant is entitled for refund.
