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 ...
Discover the impact of the Hon’ble Bombay High Court’s ruling on the provisional attachment of bank accounts under GST. Learn about the one-year validity period and the importance of complying with Section 83 of the CGST Act. Stay informed to protect your interests.
In a significant judgement by the Madhya Pradesh High Court, the rights of taxpayers to claim input tax credit under the GST system were reinforced. In the case of Agrawal And Brothers vs Union Of India, the court ruled that the taxpayer should not suffer due to a supplier’s error in GST reporting.
Explore the significant ruling by ITAT Delhi in the case of Mohammad Saleem Vs ITO, stating that the Assessing Officer cannot perform a second assessment on the same issue within the same assessment year.
Explore the notable case of Nirajkumar Nareshkumar Lakhyani v. State of Gujarat (SCA No. 6777 of 2023) in which the Gujarat High Court has overturned the Adjudicating Authority’s ruling. The judgement allows the assessee to meet tax obligations in installments, effectively lifting the provisional attachment of their bank account. Learn more about this landmark tax case and its significant implications.
Comprehensive discussion on ruling of GST AAR West Bengal on applicability of GST on Fair Price Shop dealer’s commission, transport, and stationary charges, etc., in case of Chanchal Saha.
AAR, West Bengal, in case of Mindrill Systems and Solutions Pvt. Ltd. ruled that, Input Tax Credit (ITC) cannot be claimed on construction of immovable property which is capitalised in books of account.
Explore the AAR ruling on GST applicability for services related to loading and unloading of imported unprocessed pulses, in the case of Sona Ship Management Pvt Ltd.
In Earthmark Traders v. Joint Commissioner, State Tax ,Calcutta High Court sets aside order passed by Appellate Authority, emphasizing that authority cannot go beyond the allegations made in Show Cause Notice. Learn about facts, issue, held, and implications of this significant decision.
Read judgment of Sunil Enterprises vs. Commissioner Commercial Tax by Allahabad High Court. Court overturned Adjudicating Authority’s order, highlighting violation of natural justice principles when an order is passed prematurely.
In a significant ruling, the Hon’ble Calcutta High Court, in the case of Perfect Enterprise v. State of West Bengal [W.P.A. No. 532 of 2023 dated June 15, 2023], overturned a penalty order issued by the Adjudicating Authority and subsequently upheld by the Appellate Authority. The court held that no penalty should be imposed on a bonafide assessee if the e-way bill expires during the transportation of goods due to a national holiday.
