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Dismissal of appeal of assessee ex-parte before the Ld.CIT(A) - there was no compliance from the...
Dismissal of appeal of assessee ex-parte before the Ld.CIT(A) - there was no compliance from the assessee to the notices issued and served on the assessee - the Assessing Officer treated the receipt o... ...
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Penalty u/s 271(1)(c) - Failure to file the Return of Income (ITR) - The appellate tribunal addressed...
Penalty u/s 271(1)(c) - Failure to file the Return of Income (ITR) - The appellate tribunal addressed two appeals filed by the assessee against penalties imposed under section 271(1)(c) of the Income ... ...
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Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the...
Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of Central Excise Officers during off... ...
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Section 16(2)(c) of the CGST Act constitutionally challenged
The Hon ble Orissa High Court in M/S. OSL SECURITIES LIMITED VERSUS UNION OF INDIA OTHERS - 2024 (2) TMI 712 - ORISSA HIGH COURT granted interim stay in favour of the Assessee in case where the Assess... ...
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GIST OF GST PROVISIONS FOR APPEALS TO APPELLATE AUTHORITY
GST implemented in India is a dual GST i.e. to say every supply attracting the levy will be leviable to both Central tax and State tax. So does this mean that if a taxpayer is aggrieved by any such tr... ...
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Natural honey - Minimum Export Price (MEP) fixed @ US$ 2000 per Metric Ton – no justification given means an arbitrary decision.
Natural honey - Minimum Export Price (MEP) fixed @ US$ 2000 per Metric Ton no justification given means an arbitrary decision. Vide Notification No. 75/2023 , Dated: 14th March, 2024 , the Central Gov... ...
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ITC cannot be denied in case of bonafide errors in filing GST returns where no loss of revenue occurs
The Hon ble Bombay High Court in the case of NRB BEARINGS LTD. VERSUS THE COMMISSIONER OF STATE TAX, THE DEPUTY COMMISSIONER, SCST, THANE COMMISSIONERATE, STATE OF MAHARASHTRA, BAJAJ AUTO LTD. - 2024 ... ...
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Cancellation of grant of authorised operations of warehousing service activities - Section 16 of the SEZ...
Cancellation of grant of authorised operations of warehousing service activities - Section 16 of the SEZ Act, 2005 - The High Court found that the impugned letter, which suspended D.T.A. clearance, la... ...
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Pre-Deposit - Adjustment of various deposits made by entities during the course of investigation - The...
Pre-Deposit - Adjustment of various deposits made by entities during the course of investigation - The appellant argued that since they were associated with these entities and deposits were made with ... ...
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Absolute Confiscation - penalty - town seizure - Smuggling - illicit transport of Gold - burden to prove...
Absolute Confiscation - penalty - town seizure - Smuggling - illicit transport of Gold - burden to prove - The CESTAT found the statements recorded from the employees at the time of interception and t... ...
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Classification of imported goods - Battery Fuse Units (BFU) - The tribunal examined whether the BFU...
Classification of imported goods - Battery Fuse Units (BFU) - The tribunal examined whether the BFU should be classified under Chapter Heading 8529 as parts of Base Transmission Station (BTS) or Chapt... ...
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Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special...
Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the authorities, citing the absence ... ...
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Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari -...
Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling (AAR) ruled that the imported go... ...
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Maintainability of appeal - time limitation - Whether appeals filed without certified copies of the...
Maintainability of appeal - time limitation - Whether appeals filed without certified copies of the impugned orders, due to delays in obtaining them? - The Tribunal considered the mandatory requiremen... ...
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Initiation of CIRP - Guarantor - Extinguishment of debt - The NCLAT upheld the NCLT's decision, finding...
Initiation of CIRP - Guarantor - Extinguishment of debt - The NCLAT upheld the NCLT's decision, finding that ECL did not act as a guarantor for ESL's debts based on the contractual documents and the p... ...
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SVLDRS - The court acknowledged that the petitioner failed to make the balance payment within the...
SVLDRS - The court acknowledged that the petitioner failed to make the balance payment within the extended period due to financial constraints post-COVID-19. However, it emphasized that the petitioner... ...
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The case involved appeals regarding the denial of CENVAT credit, invocation of extended period of...
The case involved appeals regarding the denial of CENVAT credit, invocation of extended period of limitation, demand of interest on capital goods CENVAT credit, denial of credit on certain items, and ... ...
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Classification of services under Business Support Services or not - The Tribunal observed that the...
Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are travelling on which no service tax is... ...
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Imposition of personal penalty on the Partner of the Firm in terms of Section 78A of the Finance Act,...
Imposition of personal penalty on the Partner of the Firm in terms of Section 78A of the Finance Act, 1994 - The case involved the imposition of a personal penalty on one of the partners of a partners... ...
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Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal...
Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal found that the appellant had disclosed their CENVAT credit in their tax returns, negating claims of... ...