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IGST not payable under RCM for services in Free-on-Board & Cost Insurance Freight Contract

Goods and Services Tax : Learn from the detailed analysis of the Bombay High Court's decision in M/s. Agarwal Coal Corporation Pvt. Ltd. v. Assistant Commi...

April 19, 2024 102 Views 0 comment Print

PIL challenging provisions of 101st Constitutional Amendment Act relating to GST dismissed

Goods and Services Tax : Read the detailed analysis of the Patna High Court's dismissal of a PIL challenging sections of the GST Constitutional Amendment A...

April 19, 2024 78 Views 0 comment Print

Section 74 Proceedings cannot be initiated if Tax with interest paid before SCN issuance

Goods and Services Tax : Learn from the Telangana High Courts judgment in Rays Power Infra Pvt. Ltd. v. Superintendent of Central Tax that paying tax liabi...

April 15, 2024 1110 Views 0 comment Print

GST Appellate Authority can extend Period for filing an appeal: Calcutta HC

Goods and Services Tax : Learn how the Appellate Authority can extend the period for filing an appeal, as established by the Honble Calcutta High Court. Un...

April 11, 2024 1125 Views 0 comment Print

GST leviable at 18 percent on solar-powered submersible pump

Goods and Services Tax : Explore the implications of the AAR, Uttar Pradesh ruling on GST rates for solar-powered submersible pumps. Learn how the decision...

April 10, 2024 516 Views 0 comment Print


Latest News


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 2802 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 11556 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 3588 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 855 Views 0 comment Print

GST News- Talk of Two GST Experts

Goods and Services Tax : AIMTPA – All India MSME and Tax Professionals Association has invited two GST Experts on it’s Platform on 24th July 2021 and a...

July 26, 2021 3771 Views 0 comment Print


Latest Judiciary


Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST

Goods and Services Tax : In Kanak Timber House v. Assistant Commissioner of Sales Tax, Calcutta High Court rules seized goods can't be released via writ pe...

April 19, 2024 54 Views 0 comment Print

Assessment Order quashed when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B

Goods and Services Tax : Explore how Madras High Court quashed Assessment Order when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR...

April 16, 2024 690 Views 0 comment Print

Proper Officer Can Open GST Portal for Filing Returns Upon Full Compliance

Goods and Services Tax : Explore the case of Akshya Kumar Sahu v. Commissioner, CGST & Central Excise, where the Orrisa High Court directs the opening of t...

April 11, 2024 270 Views 0 comment Print

Right to personal hearing & object SCN cannot be compromised if SCN not uploaded on GST portal

Goods and Services Tax : Understand the implications of Allahabad HC's ruling on the right to object show cause notices on GST portal. Learn how non-upload...

April 10, 2024 273 Views 0 comment Print

Tax Liability cannot be Imposed merely due to Absence of State-wise Turnover in Financial Statement

Goods and Services Tax : Read the detailed analysis of the Madras High Court ruling in Tvl. Future General India Insurance Co. Ltd. vs Assistant Commission...

April 4, 2024 483 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 4425 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 34660 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 549 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 578 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 823 Views 0 comment Print


Penalty should not be imposed when one of the E-way bill expired: Allahabad HC

February 23, 2024 873 Views 0 comment Print

Explore the Allahabad High Court ruling in Global Panel Industries case, stating no penalty under UPGST Act when E-way bill expires without tax evasion intent.

GST Exemption on Medicine & Food Supply to In-Patients for Healthcare Services

February 23, 2024 759 Views 0 comment Print

Explore the Karnataka AAR ruling on GST exemption for medicines and food supplied to in-patients by healthcare services, citing Entry No. 74(a) of Exemption Notification.

Considerations for Bail in GST Offences: Gravity, Object & Sentence Period

February 22, 2024 423 Views 0 comment Print

Explore Pankaj Kumars GST bail case as Punjab & Haryana High Court examines the gravity of the offence, Special Act objectives, and sentence duration for bail considerations.

GST Exemption: Manpower Services for Panchayats & Municipalities

February 22, 2024 741 Views 0 comment Print

Explore the Karnataka AAR ruling exempting GST on manpower services to Social Welfare departments linked to Panchayats or Municipalities under the Indian Constitution.

GST: No 100% Penalty for Show Cause Notices Issued Under Section 73

February 21, 2024 1200 Views 0 comment Print

Discover the outcome of K.S. Janarthanam v. Deputy State Tax Officer case by Madras High Court. Learn about penalties under Section 73 of TNGST Act.

Notice to be served via Alternate Communication Methods if Assessee Ignores Email

February 21, 2024 1365 Views 0 comment Print

Get insights into Sakthi Steel Trading v. Assistant Commissioner case by Madras High Court. Understand implications of serving notices through email and other modes.

Petitioner not liable to pay penalties for wrongful availment of ITC by Supplier: Calcutta HC

February 20, 2024 2478 Views 2 comments Print

Dive into the Calcutta High Courts ruling on Fairdeal Metals case, absolving them of penalties for the Suppliers wrongful Input Tax Credit (ITC) availment. Understand the legal nuances and implications

Assessee must respond to SCN for case to be adjudicated on merits: Allahabad HC

February 20, 2024 420 Views 0 comment Print

Explore the implications of the Allahabad High Court ruling on responding to Show Cause Notices under CGST/UPGST Acts. Learn why the court dismissed the writ petition and the importance of timely responses for a fair adjudication.

Business Transfer Agreements having a non-compete clause cannot be classified as Declared Service for demanding Service Tax

February 19, 2024 300 Views 0 comment Print

Explore the CESTAT Bangalore ruling on business transfer agreements with non-compete clauses and the implications for Service Tax. Get insights into Naveen Chava Vs Commissioner of Central Tax case.

Absence of E-way bill: No Penalty until department proves intention to evade tax

February 17, 2024 2337 Views 1 comment Print

Allahabad High Court rules in M/s. Falguni Steels v. State of UP case, penalties cannot be imposed for mere technical errors without intent to evade tax. Learn more.

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