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 ...
The Supreme Court clarifies Section 6(2)(b) of the CGST Act, ruling that a summons is not a “proceeding” and defining “same subject matter” to prevent parallel investigations.
A Punjab and Haryana High Court ruling mandates a customs duty refund and ₹50 lakhs compensation for perishable goods that were obstructed and ruined.
The Allahabad High Court quashed GST orders in the J.T. Steel Traders case, holding that proceedings for excess stock must use sections 73/74, not the penal section 130.
Telangana High Court rules an order passed one day after the statutory limitation period under GST law is void, emphasizing strict adherence to legal deadlines.
The Gujarat High Court ruled that a show-cause notice issued without granting reasonable time to respond to audit queries violates natural justice and is not valid.
The Gujarat High Court has quashed a penalty order under the GST Act, ruling it invalid because it was issued on the same day as the SCN, violating natural justice.
The Bombay High Court ruled that a tax order against a deceased person is legally void. Revenue can initiate new proceedings against the legal heirs under Section 93 of the CGST Act.
The Delhi High Court ruled that consolidated Show Cause Notices for multiple years are valid in fraudulent ITC cases, dismissing a petition and upholding a penalty.
The Supreme Court of India upheld that benefits under the Budgetary Support Scheme are unit-specific, not owner-specific, reinforcing location-based industrial incentives.
The Gujarat High Court ruled an assessee cannot cross-examine officers who issued summons and memos when the case is based on documentary evidence.
