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 ...
Shri Rauf Bombaywala (the Appellant) preferred an appeal before the Hon’ble CESTAT, Mumbai against Order-in-Original No. 01/2014-15 dated May 7, 2014 vide which penalty of Rs.1.17 crore was imposed on the Appellant.
In the instant case, Zim Laboratories Ltd.(the Appellant) filed an appeal before the Hon’ble CESTAT, Mumbai against the Order passed by the Adjudicating Authority (the Impugned Order). Accordingly, the Appellant was required to make a pre-deposit of 7.5% of the tax/ penalty
Jubilant Organosys Ltd. (the Appellant) adjusted excess payment of Service tax paid in some months against tax payable in following months and contended that adjustment was valid. However, the Appellant also filed refund claims of the excess payment of Service tax for dealing with the situation if adjustment is not allowed.
Chartered Accountant or Cost Accountant nominated to conduct Service Tax Audit by Amendment in Rule 5A(2) of the Service Tax Rules, 1994 The Central Government vide Notification No. 23/2014-ST dated December 5, 2014 had substituted Rule 5A(2) of the Service Tax Rules, 1994 (the Service Tax Rules) with the following: “(2) Every assessee, shall, on […]
The Hon’ble CESTAT, Mumbai also relied upon the AIA case and held that even though Notification No. 102 requires refund claim to be filed with the jurisdictional Customs Authorities, but when the original application for refund was filed within time, though before wrong authority, it cannot be said that the said application was barred by limitation.
A.G. Enterprise (the Appellant) are ship breakers, who imported old and used ships for purpose of breaking up. At the time of ship breaking, the ships/ vessels contained Marine Gas Oil (HSD) [MGO (HSD)] in the tanks of the vessel in addition to the MGO (HSD) lying in the tank of the ship engine.
LCL Logistics (India) Pvt. Ltd. (the Appellant) filed a Miscellaneous Application before the Hon’ble CESTAT, Mumbai, in respect of Order of the Hon’ble Tribunal vide which the penalty on the Appellant was reduced from Rs. 5,00,000/- to Rs. 1,00,000/-.
Hon’ble Tribunal concluded that any Stay Order passed by the Tribunal, if it is in force beyond August 7, 2014, it would continue till the disposal of the appeals and there is no need for filing any further applications for extension of orders granting Stay either fully or partially.
Goverdhan Transformer Udyog Pvt. Ltd. (the Assessee) provided Management, Maintenance and Repair services (Repair services) for the repair of old and damaged transformers to Dakshinanchal Vidyut Vitaran Nigam Ltd. (DVVN).
In the instant case, a Show Cause Notice was issued by the Ld. Commissioner to Maa Mahamaya Industries Ltd. (the Appellant) and the same was adjudicated against the Appellant. Being aggrieved, the Appellant preferred an appeal before the Hon’ble CESTAT.
