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 ...
In the instant case, the First Appellate Authority denied the Cenvat credit on Capital Goods on only ground that Wimplast Limited (the Appellant) had purchased the Capital Goods on hire purchase or loan agreement form a Company which was not a financial Company as prescribed under Rule 4(3) of the Cenvat Credit Rules, 2004 (the Credit Rules), which reads as unde
Sterlite Industries Limited (the Appellant) filed a refund claim of Rs. 7,11,45,917/- on September 27, 2004 for accumulated credit under the provisions of Rule 5 of the Cenvat Credit Rules, 2004 (the Credit Rules) but
The Central Board of Excise and Customs (Board”) issued an Instruction F. No. 206/05/2014-CX.6 dated November 3, 2014 in respect of pre-audit on artificially splitting up of Rebate claims. On coming across to the fact that assesseesare avoiding the per-audit of Rebate claims by artificially splitting up Rebate claims so as to keep each individual […]
In the instant case, Central Warehousing Corporation (the Appellant) was rendering both taxable as well as exempted services. The Appellant was availing Cenvat credit of the common input services and not maintaining separate records in respect of such input services consumed
The Ministry of Corporate Affairs vides Notification No. F. No. 1/19/2014-CL-V dated November 3, 2014 has amended the Company Law Board (Fees on Applications and Petitions) Rules, 1991 (the Rules) which shall come into force on the date of their publication in Official Gazette.
Urja Engineers Limited (the Appellant) availed the ineligible Cenvat credit and the same was duly reflected in the periodicalreturns filed with the Department. The unit of the Appellant was audited by both the Internal Department’s Audit Team as well as CERA but no objection was raised by them.
The Hon’ble High Court of Kerala in the case of Kerala Classified Hotels and Resorts Association and others Vs. Union of India and others [2013-TIOL-533-HC-KERALA-ST]held that levy of Service Tax on Restaurants and hotels is beyond legislative competence of Parliament.
In terms of Section 73(3) of the Finance Act,when the Service tax liability was discharged along with interest before issuance of SCN, no penalty would be imposable on the Appellant.
Article 265 of the Constitution of India mandates that no tax can be levied or collected except as provided by law. Accordingly, mere fact that the Assessee had made some payments and also made promise to make further payments cannot be used against our refusing to interfere with the impugned order.
The Hon’ble High Court of Gujarat after observing that the Petitioner’s claim that in similar other matters, pre-deposit had been waived, was not disputed by the Revenue and infact the Revenue also conceded that, in view of peculiar fact situation, waiver application ought to have been allowed by the Tribunal, held that the impugned order is liable to be set aside.
