Goods and Services Tax : Explore the Madras High Court judgment in Amarjyothi Carrying Corporation v. Assistant Commissioner (ST) on entitlement to persona...
Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...
Goods and Services Tax : In M/s. THDC India Ltd, Uttarakhand AAR ruled that government authority services like design engineering and water tank constructi...
Goods and Services Tax : In Piramal Enterprises Ltd v. State of Maharashtra, Bombay HC ruled against revenue's selective interpretation of business transfe...
Goods and Services Tax : Analysis of legal implications when Revenue department initiates proceedings against legal heirs of deceased taxpayer, as per Hon�...
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...
Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...
Goods and Services Tax : Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates th...
Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...
Goods and Services Tax : Explore the Kerala High Court ruling on luxury tax applicability to services at Ayurveda Centre, Beauty Parlor, and Convention Cen...
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...
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 ...
Key Highlights of Union Budget 2022 – Changes under the Income Tax Law Following amendments have been proposed under Income Tax Laws in the Finance Bill, 2022 vide Clause 2 to 84 which shall be effective from April 01, 2022 as per Clause 1(2)(a) of the Finance Bill, 2022: 1. Levy of surcharge @ 12% in […]
Held that, service tax will not be levied on the donations received by a trust from its members and on freight charges paid towards the activity of advancement of yoga. Further held that, activities can’t be covered under Goods and Transport Agency Service where consignment notes have not been issued.
CESTAT find that service tax was not leviable on the services provided by the appellants, which was paid by mistake by the appellants, thus, it will be treated as deposit, ipso facto, and are entitled for refund. Limitation u/s 11B will not be applicable as the amount deposited is not tax and, at best, revenue deposit.
SC is of the view that appellant cannot be indefinitely detained in custody more so having already spent almost 50% of possible maximum sentence in alleged GST Evasion case of Rs. 64Cr.
AAR held that, club of membership association and its members are distinct persons and the membership/ subscription fee, and annual fee, received from its members are consideration for supply of goods/services as a separate entity covered by the scope of the term ‘business’ and, thus, principle of mutuality is not applicable. Hence, GST would be payable on amounts received from club members.
Quest Global Engineering Services Private Limited Vs Deputy Commissioner (Madras High Court) Neutralise alleged excess GST payments through credit note as refund application is time barred The Hon’ble Madras High Court in Quest Global Engineering Services Private Limited vs The Deputy Commissioner of GST and Central Excise [W.P. No. 12105 of 2020 and WMP No. […]
Rajasthan High Court upheld the provisions w.r.t claiming of refund of unutilized Input Tax Credit (ITC) and asked the department to pass final order after taking into account the reply of the assessee.
Addl. CIT Vs Jasper Infotech Pvt. Ltd. (ITAT Delhi) Expenses w.r.t promotion for brand ‘Snapdeal’ are revenue in nature The Hon’ble Delhi Income Tax Appellate Tribunal in Additional Commissioner of Income Tax, New Delhi v. M/S Jasper Infotech Private Limited [ITA No 2605/Del/2017 (Assessment Year: 2012-2013) dated November 10, 2021] held that expenses involved for […]
CESTAT set aside the order passed by the Revenue Department rejecting the appeal filed for refund claim by the assessee. Held that, the refund claim of input services under GST cannot be denied solely on technical reasons.
HC quashed the order of the Appellate Authority refusing the appeal filed by the assessee on the wrong GST portal. Further held that, uploading of an appeal may be before the wrong portal, but it is obligatory on the part of the authorities concerned in such an event to bring it to the notice of the assessee that the appeal has been filed before the wrong authority so that the necessary action can be taken.
