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 ...
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.
HC held that if the deposit of tax had been already made and the Appellate Tribunal is not yet constituted then the rest of the demand shall remain stayed.
Rajasthan High Court in case of M/s B.C. Power Controls Ltd. v. Union of India held that refund application for IGST cannot be indefinitely delayed based on pendency of proceedings. Get full details and analysis here.
CESTAT set aside the order demanding excise duty and held that the buyer who has paid a valuable consideration could not be proceeded upon by taking the aid of a larger period of limitation as per Section 11A(1) of the Central Excise Act, 1944 unless it is proved that the buyer was also involved in fraud.
HC held that in case where assessee has disputes all the facts and allegation stated in the show cause notice the requirement of issuance of DRC-01A would be mere formality however, if issuance of DRC-01A would have serviced any benefit to the assessee, it would have been imperative for the court to enforce such notice on the Revenue Authorities.
Madras High Court rules on Seoyon E-Hwa Summit Automotive India’s case, justifying rejection of rectification application under CGST Act due to assessee’s lack of cooperation during assessment process.
