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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


Madras HC allows Transition of Unutilized VAT Credit to GST regime

June 1, 2024 435 Views 0 comment Print

Discover the legal stance on transitioning unutilized VAT credit under GST regime, as per a recent ruling by the Madras High Court. Analysis & implications discussed

No recovery proceedings initiation within 3 months of issuance of Order

June 1, 2024 3519 Views 0 comment Print

Learn about the Madras High Court ruling preventing GST Authorities from initiating recovery measures for three months after an order, as per Section 78 of the CGST Act.

Proper Officer has to mandatorily disclose reasons for rejection of GST Refund

May 31, 2024 423 Views 0 comment Print

Rajasthan High Court ruling requires proper officers to disclose reasons for rejecting GST refund applications, ensuring procedural fairness. Analysis & implications.

HC grants stay on Demand Order wherein Validity of Extension Notifications Under section 168A of CGST Act, Challenged

May 31, 2024 570 Views 0 comment Print

Read about the Andhra Pradesh High Court stay on demand orders under CGST Act Section 168A. Analysis of Fluentgrid Ltd. case & implications.

No Service Tax payable on freight margin recovered from customer in case of outbound shipments

May 30, 2024 576 Views 0 comment Print

Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freight margin for outbound shipments. Details here.

Assessee providing services of ‘Marketing/Recruitment/Referral Consultant’ do not qualify as Intermediary

May 30, 2024 582 Views 0 comment Print

Understand Telangana AAR ruling on M/s. Center for International Admission and Visas. Learn why marketing services to foreign universities don’t qualify as an intermediary.

Department should seek document/clarification if required from assessee before passing order

May 29, 2024 792 Views 0 comment Print

Learn from Spinclabs (P.) Ltd. v. Commissioner of Delhi GST case: Assessing authorities should seek clarifications before passing orders. Details here.

Acknowledging the order-in-original issued by non-competent authority does not make it good in law

May 29, 2024 336 Views 0 comment Print

iscover the implications of Rahul Packaging v. Union of India as Delhi High Court rules on appellate authority jurisdiction in tax matters. Learn more!

Remedy cannot be availed under writ jurisdiction when alternate remedies not availed efficaciously

May 29, 2024 363 Views 0 comment Print

The Patna High Court dismissed Rajesh Kumar Dubey’s writ petition against the Union of India, ruling that writ jurisdiction cannot be availed when alternate remedies are not pursued diligently.

Interest & penalty not leviable when there is no fault of Assessee in depositing GST

May 27, 2024 10677 Views 0 comment Print

Allahabad High Court rules interest and penalty not leviable on GST if there’s no fault of the assessee in depositing tax. Learn more about this landmark case.

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