Goods and Services Tax : Chronological analysis of GST Appellate Tribunal (GSTAT) formation and time limits for filing appeals following the President's ap...
Goods and Services Tax : Understand the implications of the Tamil Nadu AAR ruling on Input Tax Credit (ITC) for construction of immovable property for comm...
Goods and Services Tax : Learn how the Gujarat High Court ruling affects GST exemption for solid waste management services provided to Notified Area Author...
Goods and Services Tax : The AAR Rajasthan in the case of In Re. Shri Digamber Jain Sidhkut Chaityalaya Temple Trust [Advance Ruling No. RAJ/AAR/2023-24/22...
Goods and Services Tax : Read the Karnataka AAR ruling on Changejar Technologies' status as an e-commerce operator, implications for digital gold sales, an...
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 : AIMTPA – All India MSME and Tax Professionals Association has invited two GST Experts on it’s Platform on 24th July 2021 and a...
Goods and Services Tax : Uttarakhand High Court rules in favor of Subhash Singh, modifying assessment orders and rejecting denial of ITC due to supplier's ...
Goods and Services Tax : Rajasthan High Court rules that a writ petition against an assessment order is not maintainable if the appeal remedy is not availe...
Goods and Services Tax : Stay informed about the Supreme Court's notice on a High Court judgment regarding GST on development rights transfer in real estat...
Goods and Services Tax : Orissa High Court rules on appeal rights of BPD Steel Syndicate Pvt. Ltd. in a case concerning non-constitution of an Arbitral Tri...
Service Tax : Delhi High Court issues notice in the case of M/s Payworld Digital Services Pvt. Ltd. where Show Cause Notice (SCN) was adjudicate...
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 ...
The Hon’ble Supreme Court in the matter of RE COGNIZANCE FOR EXTENSION OF LIMITATION [Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020 dated April 27, 2021] under Article 142 read with Article 141 of the Constitution of India took suo motu cognizance considering the challenges faced by the litigants on account of COVID-19 and restored […]
CESTAT applied the User Test to the facts in hand and held that the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit.
Babu Khan Vs State of Rajasthan (Rajasthan High Court) In Babu Khan v. State of Rajasthan and Ors. there were a total of 121 Writ Petitions filed by the Liquor Vendors seeking waivers on the annual guarantee fee and tax relief for the second wave time period of COVID-19. In the case, the Petitioners contended […]
In Directorate of Enforcement v. Raj Singh Gehlot [ECIR/14/HQ-STF/2019 dated September 10, 2021], Raj Singh Gehlot (the Applicant) moved a bail application for grant of regular bail but the bail plea was dismissed by Hon’ble Patiala House Court. In this case the Hon’ble Patiala House Court dismissed the bail plea of Applicant, the owner of […]
Universal Buildrise Private Limited Vs ITO (ITAT Delhi) M/S. Universal Buildrise Private Limited (Appellant) filed an appeal against Order dated September 30, 2019 of the Ld. CIT(A)-9, New Delhi, relating to the Assessment Year (AY) 2016-2017. The Appellant filed its return of income declaring loss and paid taxes on book profit under Minimum Alternate Tax […]
Jodhpur Bench held that mere time gap between withdrawals and deposits cannot be a sole basis for rejecting the explanation of the Appellant as there was no material that amount so withdrawn had been utilized somewhere else. The Court believed that the explanation by the Appellant was reasonable and therefore, directed that the addition so made must be deleted.
First issue is involved relates to the payment of service tax on reverse charge basis in respect of GTA services received by appellant. The appellant has paid the service tax as soon as it was pointed by the auditor and again in cash when it was pointed out that it has to be paid in cash. In these circumstances, CESTAT not find that there was any malafide on the part of the appellant. Therefore, benefit of section 80 should be extended for the appellant and penalty under section 76 and 78 are set aside. The appellant have already conceded that they are not contesting the payment of duty.
Single Bench Order w.r.t Exemption provided to contribution upto Rs. 7,500/- PM to RWA under challenge before DB In Union of India v. M/S TVH Lumbini Square Owners Association [W.A.Nos.2318 and 2321 of 2021 dated September 09, 2021], the current appeal has been filed against the Ld. Single Judge Bench ruling provided in M/S TVH […]
The warehousing services rendered by the applicant to CCI do not fall under Entry 24B NN 21/2019 and hence are taxable at the rate of 9% under CGST and SGST eac
Maruti Suzuki is in appeal against the impugned order wherein cenvat credit on event management service has been denied on the ground that the same does not cover under Rule 2(l) of the Cenvat Credit Rules, 2004 as input service.
