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 ...
Advance received as an earnest money for which bank guarantee of equal amount is given to the customers, is more in the nature of a deposit and accordingly not liable to Service tax unless it is adjusted towards the consideration for services rendered- Thermax Instrumentation Ltd. Vs. Commissioner of Central Excise, Pune – I [2015 (12) TMI 1222 – CESTAT MUMBAI]
It is held that mere reference to the power under Section 48A of the Gujarat Sales Tax Act doesn’t empower the Department to attach the property of the Petitioner unless it is proved that husband had any right or interest in the property of the Petitioner.
The Hon’ble CESTAT, New Delhi relied upon the decisions of Tribunal in the case of Manipal Advertising Services Pvt. Ltd. Vs. C.C.E., Mangalore [2009 (10) TMI 434 – CESTAT, BANGALORE] and Well Known Polyesters Ltd. Vs. C.C.E., Vapi [2011 (1) TMI 664 – CESTAT, AHMEDABAD]
The Hon’ble Authority for Advance Rulings held that in the instant case, the Applicant charge the amount to its employees for use of the vehicles, which is equivalent to the rent amount paid to the car leasing company i.e. no extra amount is charged from employee.
The Hon’ble CESTAT, New Delhi relying upon the judgment of Hon’ble Supreme Court in the case of Mafatlal Industries Ltd. Vs. Union of India [1997 (89) ELT 247 (SC)],held that rejecting the claim arbitrarily on the point of jurisdiction, is not correct
Hon’ble Supreme Court observed that there are two things which become apparent from the reading of the Order of the High Court that are: The duty for which the claim of refund is made, was paid under protest by the Respondent during the pendency of the adjudication proceedings; Further, the intermediary product was not marketable.
The Hon’ble High Court, Gujarat relying upon the Order addressed by the Department to Alps Chemicals Pvt. Ltd. on the same facts and judgment in the case of Ralli Engine Ltd. Vs. Union Of India [2004 (4) TMI 590 – Gujarat High Court], held that the Appellant is permitted to pay the Excise duty foregone from the legally availed Cenvat credit account.
Assessee cannot insist upon cross-examination of all the informers, especially the ones whose statement may not be relied upon by the Department for maintaining the demand- Kurele Pan Products Pvt. Ltd. Vs. Union Of India Thru. Sec. And 2 Others [2015 (12) TMI 1206 – ALLAHABAD HIGH COURT]
MRP based valuation applicable to institutional buyers for goods which are specified under Section 4A of the Excise Act, covered by SWM Act, 1976 & Rules thereof and further, MRP was affixed on the goods supplied which are not exempted under Rule 34 of the Rules thereof- Commr. of Central Excise, Panchkula Vs. Liberty Shoes Ltd. [2015 (12) TMI 1159 – SUPREME COURT]
The Hon’ble CESTAT, New Delhi relying upon the judgment of Hon’ble Gujarat High Court in the case of CCE, Vadodara-II Vs. Indeos ABS Ltd. [2010 (254) ELT 628 (Guj.)], which was further upheld by Hon’ble Supreme Court in [2011 (3) TMI 1575 – SUPREME COURT]
