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 ...
Union Budget 2021 – Changes Under The Customs And Excise- This document summarises the Key changes made/ proposed under the Customs and Excise – Section wise in comparative manner for easy digest. CUSTOMS Unless otherwise stated, all changes in rate of Customs duty take effect from the midnight of 1st February/ 2nd February 2021. A […]
Reimbursement of expenses by foreign head office to Indian liaison office cannot be treated as supply The Hon’ble AAR, Haryana, in the matter of M/s. Wilhelm Fricke SE [Advance Ruling No. HAR/HAAR/R/2019-20/24, decided on June 25, 2020] held that, the Germany based head office and Indian Liaison Office (LO) cannot be treated as separate persons […]
Gujarat HC: Directed Revenue to unblock ex-Director’s ITC to recover Company’s VAT dues The Hon’ble Gujarat High Court in Nipun A. Bhagat v. State of Gujarat[R/Special Civil Application No. 14931 of 2020, dated January 4, 2021] directed the Revenue (Respondent) to unblock the ITC lying in the electronic credit ledger of Nipun A. Bhagat (Petitioner), […]
The Hon’ble AAAR, Maharashtra in M/s. Sanofi India Ltd. (Order No. MAH/AAAR/SS-RJ/10/2019-20 dated October 22, 2019) has held that as per Section 101(3) of the Central Goods and Services Tax Act, 2017 (CGST Act) no advance ruling can be issued w.r.t eligibility of input tax credit (ITC) on the goods and services offered under various […]
Bombay High Court in Amrish Rameshchandra Shah v. the Union of India & stayed show cause-cum-demand notice issued to a CA in a Writ Petition challenging service tax demand based on ITR data and issued notice to the Revenue Department.
The Hon’ble AAR Gujarat in the matter of M/s. Sagar Powertex Private Limited [Advance Ruling No. GUJ/GAAR/R/98/2020, dated October 14, 2020] held that, ‘Central Goods and Services Tax (CGST) + State Goods and Services Tax (SGST) would be applicable and not Integrated Goods and Services Tax (IGST), on intermediary services provided by an Indian agent […]
Court held that it would be too much for this court at this stage to stall a legitimate investigation into the allegations of fraudulent transactions and permit the writ applicants to avail the ITC of a huge amount in exercise of its writ jurisdiction.
The Hon’ble AAR Tamil Nadu in the matter of M/s Thirumalai Chemicals Ltd. [Order No. 41/AAR/2020 dated December 18, 2020] has held that in case of valuation of supply between distinct persons, any of the following three methods can be adopted as per Rule 28 of the CGST Rules, 2017 (“CGST Rules”): Open Market Value […]
The Hon’ble Bombay High Court in AJE India Private Limited v. Union of India and Ors. [Writ Petition (ST.) No. 97165 of 2020 decided on December 22, 2020] has stayed the order wherein assessee’s bank accounts were provisionally attached for recovering alleged tax dues, and held that, merely because there is a proceeding under Section […]
The Hon’ble Gujarat High Court, in Idrish Yusufbhai Malvasi v. State of Gujarat and Ors. [R/Criminal Misc. Application No. 18320 of 2020 decided on December 10, 2020] grants regular bail to the Managing Director of M/s. Mishkat Agro Industries Pvt. Ltd., who was arrested mainly on the allegations of wrongfully availing tax exemption by mis-applying […]
