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 ...
Delhi High Court rules GST refunds cannot be denied by disregarding a binding High Court order without a pending appeal or stay, directing prompt processing.
Allahabad High Court ruled that GST tax and penalties cannot be imposed for e-way bill issues if there’s no tax evasion intent and the bill was generated before detention.
The Bombay High Court set aside a GST recovery notice issued to a bank, ruling that the taxpayer must receive prior notice and an opportunity to dispute liability under Section 79(1)(c) of the CGST Act.
The Madras High Court directed a fresh GST assessment, citing a violation of natural justice when a taxpayer’s emailed reply was ignored and no personal hearing was granted.
Madras High Court sets aside an ex-parte GST order, emphasizing that portal-only notice isn’t effective if unresponded to, mandating other service modes.
The Supreme Court dismissed an SLP, affirming the Delhi HC’s decision that an Electronic Credit Ledger (ECL) with a negative balance cannot be blocked under Rule 86A of the CGST Rules.
Allahabad High Court quashed a Section 74 SCN derived from a Section 73 SCN, ruling it lacked jurisdiction without specific allegations of fraud or misstatement.
The Himachal Pradesh High Court ruled that Input Tax Credit reversal made under protest is not an admission of liability, quashing an order for interest and penalty.
Gujarat High Court dismisses writ petition in fake invoicing and circular trading case, directing petitioner to utilize the appellate remedy under Section 107 of the CGST Act for factual disputes.
Patna High Court rules mere GST portal upload of SCN is insufficient for valid service under Section 169 of the BGST Act, leading to ex parte order being set aside.
