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 ...
Kerala High Court’s decision in M/s. Henna Medicals case clarifies that differences between GSTR 2A and GSTR 3B shouldn’t lead to ITC denial. Analysis and implications.
Delhi High Court’s landmark decision in Indian Herbal Store case rejects retrospective application of Rule 89(4)(C) of CGST, benefiting exporters. Analysis and insights.
In a ruling by AAR Gujarat involving M/s. Tata AutoComp Systems Ltd, deductions for canteen facilities, transportation services, and notice pay are found to be GST exempt. The ruling also clarifies Input Tax Credit (ITC) eligibility with cost-based restrictions.
In case of Dipak Sarkar v. The State of West Bengal, Calcutta High Court dismisses writ petition, upholding GST liability on payments received after GST implementation for pre-GST work orders.
Karnataka High Court’s ruling on Prime Location Charges (PLC) and Floor Rise Charges (FRC) under KVAT Act, their exemption from tax, and implications. Learn more.
In case of Makhan Lal Sarkar vs. Assistant Commissioner of Revenue, Calcutta High Court directs Revenue Department to reevaluate denial of Input Tax Credit (ITC) based on Circular No. 183.
In the case of M/s. Western Carrier India Ltd vs. State of U.P., Allahabad High Court held that goods accompanied by an E-way bill and invoice should be released under Section 129 of CGST Act. Learn more.
Read about Delhi High Court’s decision in Delhi Metro Rail Corporation Ltd. vs. Additional Commissioner case regarding CGST Act’s limitation period for refund when tax is collected without authority of law.
CESTAT Ahmedabad rules in favor of M/s. Sophisticated Instrumentation, a charitable trust, stating that the extended limitation cannot be invoked when there is no intention to evade service tax.
Kerala High Court dismissed a writ petition for being time-barred but directed petitioner to apply for installment payments of GST dues, which will be decided by Commissioner.
