Supreme Court dismisses Centre’s appeal against Siddhi Vinayak Syntex, citing low tax demand per departmental circular, limits assessee’s future arguments.
Telangana High Court sets aside GST registration suspension for Rayees Metal, ruling the cryptic show cause notice violated natural justice and livelihood rights.
CESTAT Mumbai held that taxing entirety of income as consideration under ‘management, maintenance or repair service’ without disaggregating consideration among several activities is lack of wherewithal. Accordingly, order set aside and matter remanded back.
Gauhati High Court held that in view of provisions of section 292B and 292BB of the Income Tax Act the right of assessee has been restricted to challenge the validity of notice issued by Income Tax Officer (ITO) or assessment order passed by DCIT.
Kerala High Court rules amended GST provisions taxing services by associations to members unconstitutional, citing lack of legislative competence and mutuality principle.
ITAT Ahmedabad held that the assessee was eligible for claim of deduction under Section 80G of the Act in respect of donation made to Mukhyamantri Shree Swachchta Nidhi Gujarat, as part of its CSR initiative. Accordingly, appeal of assessee allowed.
High Court directs refund of accumulated excise credit to defunct EOU, citing mutuality and applying principles from a Supreme Court-affirmed precedent.
Bangalore CESTAT rules EOU not eligible for cash refund of Cenvat credit on supplies to other EOUs after March 2015 amendment but allows re-credit.
Supreme Court rules internal excise orders on jurisdiction/manufacture aren’t appealable; challenges must follow Section 11A adjudication.
Delhi High Court held that issuance of notice for initiating penalty proceedings under section 271(1)(c) of the Income Tax Act without specifying the limb under which the penalty was proposed to be levied is bad-in-law. Accordingly, appeal of revenue dismissed.
