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 ...
Nokia India Pvt. Ltd. faced a service tax demand for short payments, penalties, and CENVAT credit issues during the period 2003–2007. CESTAT ruling clarified the matter.
Allahabad High Court quashed a GST cancellation order citing a violation of natural justice due to the absence of a hearing. Legal principles reinforced in the case.
Madras HC rules bonafide intent essential for purchasers of properties from GST defaulters. Attachment order valid unless intent is proven in court.
Calcutta HC set aside GST cancellation, reinstating registration as the petitioner agreed to file returns and pay dues, aiding revenue collection and business continuity.
Allahabad HC quashed GST orders for FY 2017-18 in A.V. Pharma Vs State of UP, citing expiry of the prescribed time limit under Section 73 of the CGST Act.
Bombay HC clarifies ‘already pending or decided’ under CGST Act. Respondent directed to resolve advance ruling application within 3 months.
P&H HC holds that issuing SCN under Section 73 and dropping proceedings doesn’t bar initiation of proceedings under Section 74 of the CGST Act.
Punjab & Haryana High Court held that delays in GST appeals under Article 226 can be condoned despite CGST Act limitations. Learn about the key judgment and its implications.
Narayan Sahu Vs Union of India and others (Orissa High Court) The Hon’ble Orissa High Court in the case of Narayan Sahu v. Union of India & Ors. [Writ Petition (Civil) No. 28012 of 2024 dated November 26, 2024] held that officers of State Tax are authorized to be Proper Officers as per Section 4 […]
The Madras High Court held that an order issued without notice violates natural justice in the case of Tvl. Spark Bio Gas Pvt. Ltd. v. State Tax Officer (FAC).
