Goods and Services Tax : The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory req...
Goods and Services Tax : The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh dema...
Goods and Services Tax : The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held...
Goods and Services Tax : The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid comm...
Goods and Services Tax : The Supreme Court refused to bypass the statutory GST appeal mechanism and directed the taxpayer to pursue appellate remedies. How...
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 Gujarat High Court ruled that the Supreme Court’s COVID-19 limitation exclusion must be considered while computing timelines...
Goods and Services Tax : The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both p...
Goods and Services Tax : The Supreme Court has agreed to consider whether a single GST show cause notice can cover multiple financial years under Section 7...
Goods and Services Tax : The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the...
Goods and Services Tax : The Supreme Court prima facie observed that Section 67(4) permits sealing of premises only when access is denied. It issued notice...
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 ...
Delve into the case of Neeraj Sharma vs Commissioner of Customs where CESTAT ruled a secondary adjudication void ab initio due to pre-existing adjudication.
AAR ruled that supply of services to assessee to its own joint venture would attract GST as per Notification No. 11/2017 Central Tax (Rate) dated June 28, 2017 since, assessee and joint venture are 2 different ‘person’ for taxation laws.
Discover the implications of a recent AP High Court judgment on input tax credit (ITC) under APGST and CGST Act. The analysis delves into two critical issues: the time limit for claiming ITC and the constitutional validity of these restrictions. Explore the court’s examination of Sections 16(2) and 16(4) of the CGST Act, addressing whether the non-obstante clause in Section 16(2) overrides Section 16(4).
CESTAT set aside the order demanding service tax on rental property and held that, income received from rent by assessee is not subject to levy of service tax.
HC set aside the order passed by Gujarat High Court and held that power to arrest a person by an empowered authority under GST Act may be termed as statutory in character and ordinarily high courts should not interfere with exercise of such power under writ jurisdiction.
High Court of Andhra Pradesh confirms the constitutional validity of Section 16(4) of the APGST and CGST Act, 2017, regarding Input Tax Credit. Learn about the court’s rulings on key questions.
Supreme Court in Paschimachal Vidyut Vitran Nigam Limited v. Raman Ispat Private Limited held that Section 238 of IBC overrides provisions of Electricity Act, 2003.
The Jharkhand High Court heard a petition seeking the quashing of a First Information Report (FIR) and the entire criminal proceeding against Mr. Anupam Kumar Pathak, proprietor of M/S Maa Mahamaya Enterprises, in connection with a case of Goods and Services Tax (GST) evasion.
CESTAT set aside demand of service tax on amount received from NHAI on the ground that same is taxable under Business Auxiliary Service (BAS) and held that assessee was not rendering BAS services as alleged.
AAR ruled that ‘Kandi Ravo’ the unmanufactured tobacco, made by crushing tobacco refuse and mixing it with natural clay & water is appropriately classifiable under tariff entry 24013000 and the assessee is liable to pay 28% GST on supply of such goods.
