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 ...
Delhi HC rules an order must align with the SCN. In APN Sales Vs Union of India, the court highlights principles of natural justice in GST disputes.
Bombay High Court upholds statutory pre-deposit requirements under Section 129E of the Customs Act, rejecting appeals for waiver in non-rare cases.
Supreme Court dismissed the SLP filed by the Revenue Department, upholding Delhi High Court’s judgment on CENVAT credit refund to BT India.
Madras HC quashes order for GST assessment, stating no opportunity was given to reply to Show Cause Notice, violating natural justice principles.
Madras High Court ruled that Rule 86A of CGST Rules allows negative ITC blocking, irrespective of credit availability in ECL, to curb fraudulent input tax credit.
Andhra Pradesh HC ruled GST demand invalid as no proper time was granted to Avexa Corporation for document gathering after GST registration cancellation.
Madras High Court rules that GST orders cannot exceed defects in Show Cause Notice. Case of Tvl. Senthil Hardwares vs. State Tax Officer.
Madras HC rules limitation period for GST appeals starts from rectification order date, clarifying doubts on timeframes for challenging assessment orders.
Delhi HC rules notices issued to amalgamating companies post-merger are void. Case highlights Section 87 and 160 of CGST Act in HCL Infosystems Ltd. vs CST.
Madras High Court quashes refund rejection order for lack of detailed information in SCN, emphasizing the principle of fair hearing under Audi Alteram Partem.
