Goods and Services Tax : Andhra Pradesh High Court held that GST officers of a transit State cannot invoke Sections 129 or 130 against goods merely passing...
Goods and Services Tax : Gujarat High Court held that GST paid on cotton seed oil cake must be refunded since the product is exempt as cattle feed under No...
Goods and Services Tax : GSTAT directed service through registered post/speed post after notices sent via portal and email failed to receive any effective ...
Goods and Services Tax : The Karnataka High Court held that adjudication by the same officer who conducted the GST audit raises serious concerns of bias an...
Goods and Services Tax : The Madras High Court held that common packaging elements, graphics, and colour schemes do not automatically create a “brand nam...
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 Delhi High Court held that an adjudication order passed by an officer who never personally heard the assessee violates princip...
Goods and Services Tax : The Gujarat High Court held that authorities cannot pass adverse GST orders without complying with the mandatory hearing requireme...
Goods and Services Tax : The Bombay High Court held that importers under CIF contracts cannot be taxed under reverse charge for ocean freight since they ar...
Goods and Services Tax : The Punjab and Haryana High Court held that a Section 73 GST notice lacking specific details, computations, and supporting materia...
Goods and Services Tax : The Madras High Court held that penalties under Section 122 of the CGST Act must equal the ineligible ITC availed or passed on in ...
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 Central Government vide Notification No. 19/2012-ST dated 05.06.2012 has announced Date of Introduction of new regime of most awaited Negative List approach in Service Tax, which will apply w.e.f. 01.07.2012 i.e. service tax would be applicable on all services except those mentioned either in the Negative List or in the Mega Exemption vide Notification No. 12/2012-ST dated 17.03.2012.
The Central Government by exercising the power conferred by clause (i) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) has made the Service Tax (Compounding of Offences) Rules, 2012 (herein after referred as the Compounding of offences Rules, 2012) published by Notification No.17/2012-ST, dated 29.05.2012.
Please note that Hon’ble President has given her assent to the Finance Bill, 2012 and got enacted as Finance Act(No 23 of 2012) on May 28,2012. We have summarized various statutory provisions have been made applicable w.e.f. 28-05-2012.
CENTRAL Board of Excise and Customs (CBEC) has issued clarification vides Circular No. 158/9/ 2012–ST dated. 8th May, 2012 on the rate of service tax applicable wherein invoices were raised before 1st April 2012 and the payments shall be after 1st April 2012 in case of the 8 specified services provided by individuals or proprietary firms or partnership firms, to which Rule 7 of Point of Taxation Rules 2011 was applicable and services on which tax is paid under reverse charge under section 68(2) of the Finance Act.
The current Section 44AB of the IT Act has been challenged by the Appellant on behalf of the Income Tax Practitioners. The Appellant contends that the Income Tax Practitioners should be entitled to be authorized representatives and that they are excluded for auditing accounts which violates their Fundamental Rights, specifically Article 14 and 19 of the Constitution.
