LATEST ARTICLES
|
|
|
Service Tax is exempt for authorized operations conducted within SEZ |
|
Registration not to be cancelled retrospectively when vague SCN is issued and no reasonable opportunity granted to file reply |
|
An Order cannot be passed without giving appropriate reasons |
|
Gravity of the offence, object of the Special Act and the period of sentence relevant when granting bail in GST related offences |
|
An Order cannot be passed without giving appropriate reasons |
|
Registration not to be cancelled retrospectively when vague SCN is issued and no reasonable opportunity granted to file reply |
|
Service Tax is exempt for authorized operations conducted within SEZ |
|
Karnataka AAR rules no GST leviable on Tree Pruners |
|
Confiscated goods and vehicles can be released by depositing 25% of the amount mentioned in the Order in cash and furnishing a bank guarantee for the balance |
|
Assessing Officer must consider the relevant aspects before passing an orders |
|
Appellant can remit the amount of pre-deposit from attached bank accounts for filing an appeal |
|
Rent received from the Government Hostel is taxable under GST |
|
Refund claim not to be rejected when refund application filed under wrong category |
|
Assessing Officer must consider the relevant aspects before passing an orders |
|
Typographical or clerical error in e-way bill is not a ground for imposition of penalty |
|
Writ jurisdiction cannot grant a waiver of statutory pre-deposit condition for filing appeal |
|
If tax liability including interest has been paid subsequently SCN cannot be issued |
|
Apex Court cannot order automatic vacation of the interim orders of the High Courts of staying without passing a speaking order |
|
Two parallel proceedings in respect of the same period are not permissible under GST Law |
|
Apex Court can order automatic vacation of all interim orders of the High Courts of staying proceedings on the expiry of a certain period |
|
Final Income Tax - Key Highlights of Interim Budget 2024-25 |
|
Final GST - Key Highlights of Interim Budget 2024-22 |
|
Recipient ITC cannot be denied in case supplier becomes non-existent or his registration cancelled retrospectively |
|
GST ITC available on Taxable Works Contract Services for Construction of Hotel Building |
|
Oil wells are plant and machinery and eligible for higher depreciation |
|
Supply of goods and services through separate contract will not be considered as composite supply when naturally not bundled |
|
GST amount to be adjusted if there is an issue of mismatch in GST Return with Bank Statement |
|
Vouchers – Whether Goods or Services, leviable to GST and corresponding GST Credit on same |
|
Search & Seizure proceedings cannot be initiated unless there is sufficient material against the assessee |
|
Assessment orders passed without affording opportunity of hearing to the assessee is violative of the principles of natural justice |
|
Demand order passed without considering the reply to the SCN is not sustainable |
|
SVLDRS discharge certificate cannot be denied for delayed payment of tax which was recredited due to a technical glitch |
|
Assessee permitted to rectify its GSTR-1 for FY 17-18 & 18-19 to avail ITC benefits |
|
No service tax liability on foreclosure charges collected by banks and NBFCs on premature termination of loans |
|
Assessee should not be left without remedy due to non-constitution of GST Tribunal |
|
Trader of second-hand gold in form of lumps or irregular shapes cannot avail GST chargeability under margin scheme |
|
No Service Tax on sale of coaching material |
|
No Service Tax leviable on Cost of Spares and accessories used for free services during warranty period |
|
Vehicle expenses allowed as expense to the Company when vehicle is used by Director employees |
|
No refund if demand overlaps for the same period unless refund amount is substantiated from demand |
|
Short tax paid can be adjusted with the excess tax paid in subsequent months/quarters |
|
Denial of Anticipatory Bail in case where GST Number and Firm Name were fabricated |
|
Supply of goods and services through separate agreements will not be considered as composite supply |
|
Oil wells are plant and machinery and eligible for higher depreciation |
|
Supply of goods and services through separate contract will not be considered as composite supply when naturally not bundled |
|
GST ITC available on Taxable Works Contract Services for Construction of Hotel Building |
|
Cash-credit account cannot be attached by Revenue being not debt |
|
Mere non-payment of tax or non-discharge of liability does not suffice the ingredients for invoking extended period |
|
Mere expiry of E-way Bill does not create any scope for evasion |
|
Mere change of opinion does not provide jurisdiction for re-opening of assessment |
|
Cancellation of GST Registration without determining the amount payable by the assessee is cryptic, invalid and not sustainable |
|
Assessee directed to file representation for release of blocked funds w.r.t. alleged non-payment of GST and excess availment of ITC |
|
Mere change of opinion cannot be a ground for the re-opening of assessment |
|
Matter not to be remanded back when all the materials on record are available |
|
LLP receiving share of profit from other partnership firm is eligible for exemption under Income Tax |
|
Integration, testing and installation of software between centres of a same unit is supply between distinct persons |
|
Integrated Desktop Computer cannot be classified as portable device |
|
IGST refund claim cannot be withheld when ITC towards purchase from risky supplier had already been reversed |
|
GST Registration cannot be cancelled when the reply to the SCN is not considered |
|
GST Registration cancellation order set aside due to lack of reasoning |
|
GST officers have no power to seize cash during search operations |
|
GST authorities must avoid a blinkered view while adjudicating/assessing the tax liability of the taxpayer |
|
GST @12% applicable on unbranded pre-packaged namkeens and salted/flavoured potato chips |
|
GST @ 5% is leviable on all types of jaggery, pre-packaged and labelled |
|
Expected Changes in GST; Union Budget 2023-24 in the Finance Bill 2023 |
|
Electronic credit ledger cannot be blocked without providing an opportunity of personal hearing |
|
Demand order passed beyond the period of 7 days from the date of service of notice is contrary to the provisions of the CGST Act |
|
Demand order not sustainable without issuance of SCN and fair opportunity to respond |
|
Demand not sustainable when Service Tax is already paid prior to its levy |
|
Writ petition filed before the passing of the final order is premature and not maintainable |
|
Credit of unadjusted TDS under VAT can be transitioned into GST regime |
|
CGST and SGST Authority cannot simultaneously prosecute the assessee on the same subject matter |
|
Cancelled GST registration can be restored upon fulfilment of conditions |
|
Cancellation of registration without providing the reason in the SCN/Order is cryptic in nature |
|
Borrower cannot escape from prosecution and criminal liability for the dishonour of cheque |
|
Bail denied to accused of fake invoices due to ongoing investigations to unearth more fake suppliers |
|
Assessment proceedings suffer from major procedural flaws due to the lack of a proper SCN |
|
Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess |
|
Assessee cannot claim exemption of LTCG based on unregistered Banakhat agreement |
|
Assessee cannot be asked to approach the appellate authority if it was not made a party to the original application |
|
Assessee allowed to file an appeal after the delay of a negligible period |
|
Appeal filed offline cannot be denied on technical grounds |
|
Annual operation and maintenance of compactor and hook loader for lifting and removal of garbage is a composite supply of goods and services |
|
Alternative remedy against order not applicable when SCN is issued in violation of principles of natural justice |
|
Administering of COVID-19 vaccine by hospitals is a composite supply and liable for GST at 5% |
|
Matter not to be remanded back when all the materials on record are available |
|
Hiring of goods transportation vehicle by GTA is exempted from GST |
|
Housing Board established by the government is a ‘Government Authority’ and services provided by them are exempt from GST |
|
GST registration could not be cancelled on the basis of direction of Head Office without assigning any reason |
|
GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty |
|
GST leviable on training/coaching services, as it does not come under the definition of ‘educational institution’ to claim GST exemption |
|
Failure to discharge statutory duty/obligation by the refund sanctioning authority would be entitled to interest |
|
Expenditure incurred during the interval period of setting up of a new business and its commencement can be allowed as deduction |
|
Exemption not available to sub-contractor on services provided to educational institutions on behalf of main contractor |
|
Entire amount cannot be added to income when assessee is not able to prove the genuineness of the party |
|
Disallowed ITC on inputs used for pipelines laid outside factory premises being not covered within ‘plant and machinery’ |
|
Directed to refund the payment deposited during search proceedings without issuing acknowledgement being not voluntary |
|
Dealer cannot be compelled to carry forward the ITC to GST regime instead of refund |
|
CRP Test kit and HbA1c Test kit to be classified under HSN code 3002 and will attract 5% GST |
|
Concessional GST rate of 12% on composite supply of works contract to be applied prospectively |
|
Charge of the double benefit will sustain only when the assessee claims the refund and utilise the same for payment of duty |
|
Cess/Surcharge is not allowed as business expenditure u/s 37 of the IT Act, 1961 |
|
Cancellation of registration without providing opportunity of hearing is cryptic in nature |
|
Cancellation of GST Registration without specifying reasons is against principles of natural justice |
|
Assessee allowed to take reimbursement of additional GST liability on contract/work order awarded in pre-GST regime |
|
Affiliation services of a university to its constituent colleges is ‘Supply of Service’ and is liable to GST |
|
18% GST applicable on the cost of the diesel incurred for running generator set in the course of providing rental service |
|
Madras HC directs Department to Process ITC Claim Rejected Solely on the Basis of Inadvertent Error |
|
In case of change of AO, newly appointed AO shall continue proceeding from the stage where they were left by earlier AO |
|
GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime |
|
Expenditure incurred for construction of a new facility and subsequently abandoned at Work-in-progress stage is allowable as Revenue Expenditure |
|
Classification of service depends on essential character of service |
|
Directed the Revenue Department to grant refund of the excess payment along with the interest due to delay |
|
Bombay HC orders restoration of GST registration cancelled u/s 29(1) of the CGST Act |
|
Alternate remedy for appeal to be exhausted before approaching the High Court |
|
18% GST applicable on the supply of Printed Leaflet on own paper and materials |
|
No Power Lies at the Behest of CBEC to Modify the Scope of Exemption Notification issued by the Central Government |
|
SC to decide whether Service tax leviable on secondment of employees |
|
Failure to Mention Allegations of Fake Invoice against Assessee is Invalid |
|
test |
|
Seizure of the goods of the godown without jurisdiction may amount to misconduct |
|
Suspension of GST registration is counterproductive and affects tax recovery |
|
Refund allowed of IGST paid by assessee on ocean freight charges |
|
ITC denied if buyer having knowledge of investigation going on against his supplier |
|
Calcutta HC directs assessee to appear before GST Authorities and allowed interim protection against arrest |
|
No ITC on invoices raised for the past period as hit by Period of Limitation |
|
SC direction to Open GSTN portal available to any aggrieved assessee |
|
Revenue Department cannot pass a demand order beyond the scope of the SCN |
|
Central and State Board are considered as educational institutions for the purpose of conducting examinations |
|
Bail granted to Chartered Accountant not being a beneficiary of illegal availment of ITC |
|
No GST on services provided to educational institution for conducting entrance examination |
|
No Recovery of Central Excise Duty, Interest, and Penalty without serving of Adjudication Order |
|
No GST on extra packs of cigarettes supplied along with regular supply under single price |
|
No Excise Duty or Reversal of Cenvat Credit on Removal of Empty packaging |
|
Directed the Revenue Department to grant refund of the excess payment along with the interest due to delay |
|
18% GST applicable on the supply of Printed Leaflet on own paper and materials |
|
Upheld the provisions w.r.t claiming of refund of unutilized ITC |
|
Imposed fine of INR 50K on the Revenue Authority for illegal recovery of disputed tax demand |
|
Vehicle cannot be detained due to expiry of second e-way bill when the first e-way bill is valid |
|
ICAI to give clear reason while recommending the de-registration of a CA in its report |
|
GST is payable on complete billing amount including employer portion of EPF and ESl Amount |
|
Handling of cargo in Customs area will always be responsibility of the Custodian |
|
Utilization of ITC cannot be denied merely on the ground that the inputs have no nexus with outward supply |
|
Upheld the provisions w.r.t claiming of refund of unutilized ITC |
|
Expenses w.r.t promotion for brand Snapdeal are revenue in nature |
|
IGST not payable on residential dwelling rented for the purpose hostel |
|
Notification providing for mandatory deeming fiction for deduction towards value of land is ultra-vires the provisions of GST and Constitution |
|
Summary SCN not fulfilling the ingredients of a proper SCN and thus violative of principles of natural justice |
|
Activities to be undertaken for GST Compliances of FY 2021-22 in March, 2022 |
|
Limitation period not applicable to refund claim of service tax paid mistakenly |
|
No tax evasion can be presumed on mere non-extension of validity of e-way bill due to traffic blockage and agitation |
|
Power of provisional attachment under GST is draconian in nature |
|
DGGI officers empowered to issue summons under GST |
|
SC revived Limitation extension Order till February 28, 2022 |
|
Remanded GST refund matter where supply made as inter-State was subsequently held as intra-State to decide in light of Circular No. 162/18/2021-GST |
|
ITC available on GST charged by contractor supplying service of works contract to extent of machine foundation |
|
Contributions from members, recovered for spending on weekly meetings, other petty administrative expenses amounts to supply |
|
Payment of price is an essential part of a sale, thus sale deed executed without payment of price is void: Supreme Court |
|
Nimbooz classified under the category of fruit juice based drinks and not lemonade: CESTAT |
|
Benefit of Suo moto extension order passed by the SC for the Covid period cannot be taken by the Department |
|
A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected |
|
ITAT: Telecom Distributor is exempt from TDS on Commission given directly to Retailers by Service Provider |
|
ITAT: Addition made solely on the basis of one dummy director not sustainable |
|
Kerala HC issued notice to Govt. in writ challenging GST on goods and services provided by Association to its members |
|
Legitimate carry forward of ITC cannot be denied for non-filing of TRAN-1 – directed Department to permit filing of TRAN-1 till November 01, 2021 |
|
Reasoned order to be passed against the accused taxpayer involved in passing on fake ITC without actual movements of goods |
|
Quashed Service tax demand on movie exhibitor under the category of Business Support Service |
|
GST payable on renting of property to Govt for under-privileged girls |
|
Separate GST registration not required for selling goods directly from port of import before clearing it for home consumption |
|
Mere dispatch of Order does not imply the service and receipt of Order |
|
NCLAT: Revision of GST assessment is beyond the jurisdiction of RP, not sustainable in law |
|
Penalty under Section 271G deleted for bonafide conduct of the taxpayer |
|
Pre-deposit for filing appeal under GST to be paid through electronic cash ledger |
|
Summary Order in GST DRC-07 quashed by Patna High Court for violating the principles of natural justice |
|
Bombay HC direct the GST Authority to grant IGST refund as no adverse order against the taxpayers |
|
Refund of wrongly reversed CENVAT credit cannot be rejected solely on the ground of non-filing of under protest letter |
|
SC: Preliminary Enquiry by CBI not mandatory in every corruption case, revived FIR |
|
SCN issued by DRI stayed for lack of authority under Customs Act |
|
Secured Creditor will have precedence over Govt. Tax dues |
|
Whether amount forfeited on account of breach of sale of land agreement taxable under GST |
|
E-way Bill not necessary for transporting personal effects including motor vehicles |
|
Income Tax refund cannot be withheld without assigning any reason |
|
ITAT deletes addition of Rupees. 30 Lacs received by Actor Kushal Tandon as a gift from his Father |
|
ITAT quashes Rs 57 lakh fine on Preity Zinta |
|
Lassi is Exempted under GST |
|
Madras High Court allows rebate on exports where fraudulent entry in Credit was regularized by subsequent payment |
|
ITC can be claimed even in Mismatch of 2A & 2B provided Purchasing Dealer has taken all steps diligently |
|
Legal opinions from Special Auditor can be sought by the Assessing officer u/s 142(2A) of the Income Tax Act |
|
Liaison Office not liable to pay GST on Services Rendered by Head Office |
|
NCLT has sole Jurisdiction in handling matters of Insolvency of Corporate Debtor |
|
No Penalty on grounds of being contrary to Principles of Natural Justice |
|
Provisions of Section 16(2)(c) of CGST Act challenged before Tripura HC |
|
Refund of Service Tax paid under RCM allowed post implementation of GST |
|
Relief of Transitional Credit allowed on ground of technical glitch in GSTN |
|
Reopening of Assessment permissible in case of Accommodation Entries without physical transportation of goods |
|
Secured Creditor is having priority charge over the dues of Income Tax Department |
|
Services received from overseas commission agent is not chargeable to GST under RCM as place of supply is outside India |
|
Stipends reimbursed by Trainer Companies doesn’t attract GST |
|
Subsidy paid by Government is deductible for arriving at taxable value for chargeability of GST |
|
Suppression of facts has to be “Wilful” for recovery of CENVAT Credit |
|
Supreme Court ask Centre to constitute Appellate Tribunal under GST |
|
Tax authorities to detain goods only in the case of deliberate tax evasion and not for technical or minor defects |
|
No Service Tax on liquidated damages recovered for not adhering to time limits mentioned in contract |
|
SC: Amazon got relief in arbitration dispute with Future Retail Limited on it’s merger with Reliance Group |
|
Delhi HC set aside the order passed by the Assessing Officer as no personal hearing was granted to the assessee |
|
Redemption fine and penalty imposed by the Revenue Department without final assessment is not permissible |
|
HC directed Revenue Department for early disposal of representation made by assessee on charging of interest for delayed payment |
|
Transfer of unutilized ITC in GST cannot be denied on account of technical glitches |
|
Capital Gain deduction cannot be denied merely on because of non-registration of conveyance deed |