Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...
Goods and Services Tax : Bombay HC ruled that GST refund deficiencies must be communicated via Form GST RFD-03. Failure to issue it led to the refund appli...
Goods and Services Tax : Supreme Court upholds arrest powers under GST and Customs Acts, ensuring procedural safeguards to prevent misuse. Learn about the ...
Income Tax : Learn key updates in the New Income Tax Bill, 2025, effective April 2026. Covers tax year, compliance, deductions, international t...
Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...
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 : Karnataka High Court rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show ca...
Goods and Services Tax : Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback r...
Goods and Services Tax : Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply u...
Goods and Services Tax : Andhra Pradesh High Court ruled that GST orders issued without a DIN are invalid, citing CBIC Circular and Supreme Court precedent...
Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...
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 ...
ITAT held that payment received in India for providing logistics support services cannot be treated as royalty under Section 9(1)(vi) or fees for technical services under section 9(1)(vii) of Income Tax Act, 1961
ITAT held that credit of bona fide assessee cannot be denied in case where assessee committed technical/typographical error during return filing.
HC held that benefit under SVLDR Scheme could not be denied on the ground that the quantification required to be done under SVLDR Scheme is actually self-assessment done during duration of Audit.
In the instant case, the view of the Authority to reject the credit on the ground of ‘no nexus’ could have been done only by taking recourse to Rule 14 of CCR. In the present case, since the Authority has rejected the credit solely on the ground of ‘no nexus’ which legally does not sustain.
AAR held that, a walltop computer is neither a micro-computer nor a large computer and to be classified as an automatic data processing unit covered under Customs Tariff heading 8471 41 90.
ITAT held that in no case entire sales amount can be treated as income and only profit embedded should be treated as income for computation of income under Income Tax Act, 1961
Calcutta High Court in the case of Maxxcab Wires & Cables Pvt Ltd & Anr vs State Tax Officer held that the Non-speaking Order under Goods and Services Tax is not valid.
Gujarat High Court in case of Shree Govind Alloys Pvt. Ltd. v. State of Gujarat held that mere expiry of e-way bill during transit of vehicle cannot be a valid ground for detention and seizure.
CESTAT held that custom brokers are not responsible for overseeing correctness of documents provided by client issued by government authorities for verification of exporters as per Regulation.
Shree Constructions (GST AAR Telangana)18% GST is payable on works contract service of constructing warehouse and cold storage godown for Govt. entity which will be rented out
