Tax Guru1h
Chhattisgarh HC Dismisses Writ Challenging Constitutional Validity of Clauses (c) and (d) of Section 17(5) of CGST Act, 2017
Chhattisgarh High Court challenging the constitutional validity of clauses (c) and (d) of Section 17(5) of the Central Goods ...
Tax Guru3h
No Penalty on Goods in Transit with Tax Invoice & E-Way Bill for Subsequent Suspension of GST Registration
The petitioner argued that the interception and subsequent penalty were unjustified as the requisite documents were valid at ...
Tax Guru2h
Custom classification should rely on chemical nature of product, not its end-use
It is seen that note 1 (b) prescribes that products containing two or more isomers of same compound remain classifiable in ...
Tax Guru2h
CENVAT Credit Allowed on GTA Services for Transporting Goods to Buyer’s Premises
CCE, which clarified that for sales on FOR destination basis, the place of removal shifts to the buyer’s premises. Since ...
Tax Guru12h
Allahabad HC Denies Road Tax Exemption for EVs Bought Outside UP
In the case of Batra Henlay Cables Vs State of U.P. and 2 Others, the Allahabad High Court addressed the petitioner’s ...
Tax Guru4h
Income Tax Scrutiny Guidelines Don’t Exclude Random Selection by AOs: Patna HC
In the case of Patna Smart City Limited Vs Assessment Unit (Patna High Court), the petitioner, a government company funded by ...
Tax Guru4h
Himachal HC Upholds GST Levy on Mining Royalty
In this case, the nine-judge bench ruled that royalty is not a tax, thereby clearing the way for the levy of GST on the ...
Tax Guru3h
Section 292B cannot cure defect of Scrutiny notice to a non-existent entity
The court emphasized that issuing a notice to a non-existent entity constitutes a jurisdictional defect, which Section 292B ...
Tax Guru5h
Orissa HC dismisses GST Late Fee Petition, Suggests alternative remedy of appeal
Assistant Commissioner of State Tax, the Orissa High Court dismissed the writ petition challenging the imposition of a late ...
Tax Guru20m
Ex-Parte Assessment: ITAT Condones 186-Day Delay, Remands Case for Reassessment
The ITAT noted that the assessment order and subsequent appellate proceedings were conducted without adequate representation from the assessee, resulting in an ex-parte decision. Observing the need ...
Tax Guru37m
ITAT Kolkata Deletes ₹4.82 Cr Addition as Cash Credit for accommodation entries
ITO, the ITAT Kolkata addressed the addition of ₹4.82 crore as unexplained cash credit under Section 147 of the Income Tax Act for Assessment Year 2013-14. The case arose from information received by ...
Tax Guru9h
Classification of SFP Transceivers in Customs Ruling
2.1 M/s Cisco in Commerce India Private Limited (‘the Applicant’), is a company is engaged in developing, importing and ...