Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...
Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...
Goods and Services Tax : The Court ruled that interest cannot be imposed in adjudication if it was not specified in the show cause notice. The decision rei...
Goods and Services Tax : The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient...
Goods and Services Tax : Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence to p...
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 court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate c...
Goods and Services Tax : The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section 142(6) mandates cash refund a...
Goods and Services Tax : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...
Goods and Services Tax : India cuts excise duty on petrol and diesel to offset global oil price surge amid war. Move aims to reduce fuel costs, curb inflat...
Goods and Services Tax : The issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief by reducing the ...
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 ...
Publication of prospectus and making it available to students is ancillary activity to the main and predominant object to impart education and thus Institutions are not ‘dealer’ under VAT. Commercial Taxes Officer Vs. Banasthali Vidyapith [2015 (4) TMI 393 – RAJASTHAN HIGH COURT]
In the instant case, Bhimli Unit of Alsa Marine And Harvests Ltd. (the Respondent) is a 100 % Export Oriented Undertaking (EOU) engaged in the process of freezing and export of marine products as per the permission accorded by the Department of Industrial Development. The Respondent imported goods without payment of Customs duty and procured indigenous goods without payment of Central Excise duty seeking exemption under Notification No. 13/81 dated February 9, 1981
Redicura Pharmaceuticals Pvt. Ltd. (the Appellant) is a manufacturer of P&P medicines chargeable to Central Excise duty. For the period April 1, 2003 to October 31, 2003 (impugned period), the Appellant was availing SSI Exemption under Notification No. 9/03-CE dated March 1, 2003 (SSI Notification).
Since, the dispute arose as to whether the Respondent was entitled for concessional rate of duty or not, the Respondent paid normal rate of 15% ad valorem duty and sought for refund of the extra duty paid amounting to Rs. 27,66,970/-.
Dorcas Market Makers Pvt. Ltd. (the Respondent) is engaged in the export of ‘Medimix’ brand of Ayurvedic Toilet Soap, falling under CSH 3401.11.10 of the Central Excise Tariff Act. The Respondent filed a rebate claim on June 17, 2008 under Rule 18 of Excise Rules for refund of the duty paid for goods exported during the period July 1, 2006 to January 31, 2007
Department cannot raise same grounds in the second round of ligation when the grounds taken in the first round of litigation were disposed of and no appeal was filed against the Order pertaining to first litigation
The Hon’ble High Court of Gujarat relying upon the decision in case of Nizam Sugar Factory Vs. Collector of Central Excise [2006 (197) ELT 465 (SC)], allowed the appeal in favour of the Respondent and held that where all the relevant facts were in the knowledge of authorities when first SCN was issued, while issuing second and third SCN’s on same and similar facts and on the basis of same inspection made on September 16, 1996, Department cannot allege suppression of facts by Respondent.
The nearest time in terms of Rule 7 of Excise Valuation Rules, could be the time subsequent to the time and date of clearance/removal of the goods under assessment from the factory to depots when the transaction value at or about the same time is not available
Mumbai Customs House has no jurisdiction to raise demand alleging mis-declaration of imported goods, when the goods were imported at Chennai port and Customs Authorities at Chennai had cleared goods holding that the description of the goods has not been mis-declared.
The dominant purpose of medical treatment is medical services and integral to such a service is a medical procedure that involves administering medicines and drugs and may involve, implants, stents etc., as integral to a successfully medical treatment/ procedure.
