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Legal heirs can be adjudicated for act or omission of deceased taxpayer

Goods and Services Tax : Analysis of legal implications when Revenue department initiates proceedings against legal heirs of deceased taxpayer, as per Hon...

June 30, 2024 111 Views 0 comment Print

Search and Seizure of a godown cannot lead to penalty: Allahabad HC

Goods and Services Tax : Allahabad High Court ruled that search and seizure of a godown cannot result in penalty under CGST Act. Read the detailed analysis...

June 29, 2024 315 Views 0 comment Print

Delay in filing appeal due to filing of rectification petition can be condoned

Goods and Services Tax : Madras High Court condones delay in appeal filing due to rectification petition in Tvl. SKL Exports v. Deputy Commissioner (ST)(GS...

June 29, 2024 375 Views 0 comment Print

Penalty not leviable on wrongly availed ITC, reversed without utilization

Goods and Services Tax : Madras High Court in Greenstar Fertilizers Limited v. The Joint Commissioner (Appeals) clarifies that penalties under CGST Act Sec...

June 29, 2024 375 Views 0 comment Print

HC Sets Aside GST Order for non-consideration of Reply to Discrepancies

Goods and Services Tax : Discover the Madras High Court's ruling in Perfect Assayers (P.) Ltd. v. State Tax Officer, emphasizing the necessity of consideri...

June 21, 2024 489 Views 0 comment Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 753 Views 0 comment Print

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

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 ...

January 4, 2024 3063 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 12468 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

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...

September 3, 2021 3639 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

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...

August 15, 2021 873 Views 0 comment Print


Latest Judiciary


Gujarat HC Grants Relief against Coercive Tax Recovery by GST Department

Goods and Services Tax : The Gujarat High Court granted interim relief to P.R. Trading, halting coercive GST recovery labeled as voluntary. The matter is s...

June 29, 2024 321 Views 0 comment Print

Fresh opportunity be granted for personal hearing when SCN was inadvertently sent to old address of Assessee

Goods and Services Tax : Read the detailed analysis of Madras High Courts decision granting a fresh hearing when a GST Show Cause Notice was sent to the wr...

June 27, 2024 120 Views 0 comment Print

CA Certificate not required to claim refund of unutilized ITC: Delhi HC

Goods and Services Tax : Learn about the Delhi High Court's ruling in Svera Agro Ltd. v. Commissioner of Central Tax, stating CA certificates are not neede...

June 25, 2024 750 Views 0 comment Print

Opportunity should be granted to Assessee to be heard in person: Delhi HC

Goods and Services Tax : Learn about Delhi High Courts decision in Shree Padma Industries v. Union of India, granting the Assessee an opportunity of person...

June 25, 2024 270 Views 0 comment Print

HC directs GST Council to consider extending appeal period for Sections 129 & 130 orders

Goods and Services Tax : Read about Allahabad High Court directing GST Council to consider extending appeal time for orders under CGST Act Sections 129 and...

June 24, 2024 444 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4449 Views 0 comment Print

Clarification on rate of service tax on restaurant service

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...

June 3, 2015 35113 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

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...

December 11, 2014 567 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 590 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

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 ...

December 11, 2014 850 Views 0 comment Print


Circular Cannot Introduce New Exemption Conditions: CESTAT Kolkata

October 21, 2023 471 Views 0 comment Print

In a recent case, CESTAT Kolkata ruled that a Circular cannot impose new conditions for customs duty exemptions not inherent in the original Notification

Service Tax not leviable on services provided to Governmental Authority

October 17, 2023 1731 Views 0 comment Print

Learn about the recent Supreme Court verdict that ruled Service Tax is not applicable to services provided to a Governmental Authority.

No Penalty for ITC Incorrectly Availed in Transitional Credit Usage

October 14, 2023 1623 Views 0 comment Print

Madras High Court ruling in PMA Controls India Limited vs Joint Commissioner of Central Tax – important insights on Input Tax Credit transition under GST.

No Advertisement Tax on Signboards Displaying Business Information: SC

October 14, 2023 2631 Views 0 comment Print

In a landmark ruling, Supreme Court of India holds that Advertisement Tax cannot be levied on signboards displaying business information. Get details here.

Copyright Services on Original Artistic Works Exempt from Service Tax

October 14, 2023 534 Views 0 comment Print

A recent CESTAT Kolkata ruling clarifies that copyright services related to original artistic works are exempt from service tax under Section 65(zzzzt) of Finance Act.

No service tax on construction services for the period before June 1, 2007

October 14, 2023 462 Views 0 comment Print

A recent CESTAT Kolkata ruling on service tax liability clarifies that works contracts with material supply are not liable for service tax before June 1, 2007.”

Extended Limitation Period Not Universally Applicable; Context Matters: SC

October 12, 2023 2499 Views 1 comment Print

Supreme Court’s ruling on whether the extended limitation period for tax notices should be invoked based on the specific facts of the case.

Nill Rate of Additional Excise Duty applicable on the day of clearance for yarn

October 11, 2023 420 Views 0 comment Print

In a case between Emtee Poly Yarn Pvt. Ltd. and C.C.E. & S.T. VAPI, CESTAT Ahmedabad sets aside demand for Excise Duty, citing a nil rate on the day of clearance.

Difference between GSTR 2A and GSTR 3B not a valid ground for disallowing ITC

October 11, 2023 6024 Views 0 comment Print

Kerala High Court’s decision in M/s. Henna Medicals case clarifies that differences between GSTR 2A and GSTR 3B shouldn’t lead to ITC denial. Analysis and implications.

Delhi High Court Rejects Retrospective Application of Rule 89(4)(C) of CGST

October 11, 2023 1500 Views 0 comment Print

Delhi High Court’s landmark decision in Indian Herbal Store case rejects retrospective application of Rule 89(4)(C) of CGST, benefiting exporters. Analysis and insights.

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