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 ...
Siddhi Vinayak Steel Vs. Commissioner of Customs, Mumbai [2014 (10) TMI 689 – CESTAT MUMBAI] Certain goods belonging to Siddhi Vinayak Steel (the Appellant) and lying at Shreenath Warehouse were seized when the SIIB found that certain goods were illegally imported through Chennai port under DEEC license for local market in Mumbai.
NIIT Limited (the Petitioner) executed a contract dated June 29, 2002 (the Contract) with the Government of Andhra Pradesh for imparting computer education in High Schools in the State of Andhra Pradesh, including leasing of computer hardware, software and connected accessories on Build Own Operate Transfer (BOOT) basis.
In the instant case, Kirtida Silk Mills (the Appellant) availed Cenvat credit of duty paid on inputs, which was denied by the Department and the proceedings were initiated for recovery of Cenvat credit wrongly taken.
Cenvat credit allowable on Capital goods used initially in the manufacturing of exempted goods but, at time of receipt, the Assessee had intention to use said Capital goods for manufacturing of both dutiable as well as exempted goods
No need to reverse Cenvat credit availed of duty paid on HR coils/sheets for discharging duty on HR slitted and pickled coils on dispute whether slitting and pickling is a manufacturing activity under Section 2(f) of the Central Excise Act, 1944
Medi Pharma Drug House (the Assessee) obtained a licence to import into India the drug named‘ Cyanocobalamin (Vitamin B12) BP/USP/IP’ manufactured by North China Pharmaceutical Victor Co. Ltd. of China (North China Company).
Deepak International(the Appellant)imported lighting fixtures (impugned goods) for which the Customs Authorities enhanced the value of the impugned goods. The Appellant cleared the impugned goods on payment of higher duty amount of Rs. 3,12,418/-.
Kelvin Infotech Pvt. Ltd.(the Assessee) entered into a contract with Argain Company Ltd., Taiwan for purchasing stock lot of LCD TVsof 3600 PCs of Samsung, Sony and Sanyo brand of various assorted models/sizes (impugned goods) on ‘as is, where it is basis’ and at 15% discount
The Ministry of Commerce and Industry, Department of Commerce vide SEZ Division Letter in D.12/25/2012-SEZ, dated October 28, 2014, has harmonized the Rules, formats and fees in all the SEZs formats by standardizing the following procedures for adaption in all Zones:
As part of ‘Ease of Doing Business’ initiative of Department of Commerce (DOC), following transactions were identified by DOC as important applications made by SEZ units and Developers to Development Commissioner’s office and DOC for various Approvals/intimations/reporting. DOC had requested NDML to develop and deploy online submission process for the same.
