Goods and Services Tax : The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory req...
Goods and Services Tax : The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh dema...
Goods and Services Tax : The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held...
Goods and Services Tax : The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid comm...
Goods and Services Tax : The Supreme Court refused to bypass the statutory GST appeal mechanism and directed the taxpayer to pursue appellate remedies. How...
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 Gujarat High Court ruled that the Supreme Court’s COVID-19 limitation exclusion must be considered while computing timelines...
Goods and Services Tax : The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both p...
Goods and Services Tax : The Supreme Court has agreed to consider whether a single GST show cause notice can cover multiple financial years under Section 7...
Goods and Services Tax : The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the...
Goods and Services Tax : The Supreme Court prima facie observed that Section 67(4) permits sealing of premises only when access is denied. It issued notice...
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 issue was whether bail can be granted despite serious fake ITC allegations. The Court ruled that prolonged custody and delayed trial justify bail, prioritizing personal liberty.
The Court examined whether GST registration can remain cancelled despite full payment of dues. It held that authorities must revoke cancellation once statutory conditions are satisfied, ensuring fairness and continuity of business.
The Court ruled that recovery under Section 75(12) cannot be used where wrongful ITC utilisation is alleged. It held that such cases require adjudication under Sections 73 or 74 before recovery action.
The High Court ruled that genuine clerical mistakes in GST returns cannot justify tax proceedings when the correction only reflects the true nature of transactions and causes no loss to the revenue.
The High Court granted interim relief to a contractor after observing that the determination of the Delhi Jal Board’s status under the CGST Act will decide whether GST applies at 12% or 18%.
The Karnataka High Court held that non-submission of LUT/Bond prior to export is a curable procedural lapse. Refund claims cannot be rejected solely on that ground and must be reconsidered.
The Madras High Court held that once late fee under Section 47 is levied for delayed annual return filing, authorities cannot impose an additional general penalty under Section 125. The court set aside the penalty and granted relief to taxpayers.
The Madras High Court held that ITC distribution by an Input Service Distributor arises only after conditions under Section 16(2) are satisfied. Authorities cannot insist on same-month distribution merely based on invoice issuance.
The Court held that merely uploading an order on the GST portal is not sufficient communication under Section 107. Limitation begins only after proper service under Section 169 is established.
The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under service tax notifications. The tax demand and recovery proceedings were therefore set aside.
