• 2024 (5) TMI - ALLAHABAD HIGH COURT

  Levy of VAT - franchise of a trademark - transfer of the right to use goods or not - deemed sale or not - HELD THAT:- The Kerala High Court in the case of MALABAR GOLD PRIVATE LIMITED VERSUS COMMERCIA... ...

• 2024 (5) TMI 1344 - DELHI HIGH COURT

  Seeking grant of Regular Bail - Money Laundering - predicate offence - delay of trial - policy worked to the benefit of select individuals and large businesses or not. Whether the applicant is entitle... ...

• 2024 (5) TMI 1366 - KERALA HIGH COURT

  Method of valuation of closing stock - adoption of a uniform method of valuation of closing and opening stock - FIFO Method - valuation of inventories at lower of actual cost or net realisable value c... ...

• 2024 (5) TMI 1237 - ITAT DELHI

  Addition u/s 68 - unexplained credit - assessee has failed to provide satisfactory explanation towards nature and source of credits received - onus of proof - CIT(A) granted relief to the assessee -DR... ...

• Undertaking from the producers (who includes the Importer) of the base oil or lubrication oil for clearance of consignment

  Instruction No. 13/2024-Customs F. No. 401/65/2024-Cus.lll Government of India Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes Customs) Room No. 229A, North Block, New Delh... ...

• 2024 (5) TMI 415 - CESTAT AHMEDABAD

  Levy of service tax - handling and forwarding charges collected by the appellant from their customers - period involved in this case is from 2012-2013 to 2013-2014 - show cause notices were issued on ... ...

• 2024 (4) TMI 905 - CESTAT NEW DELHI

  Invocation of Extended period of Limitation - Suppression of facts or not - Classification of services - real time courses provided by the Appellant - Online information and data base access and/or re... ...

• 2024 (5) TMI 927 - PUNJAB AND HARYANA HIGH COURT

  Revision of assessment order - levy of VAT on the service tax component which the petitioner has separately paid being in catering business - HELD THAT:- On conjoint reading of sale price and gross tu... ...

• 2024 (4) TMI 683 - CESTAT MUMBAI

  Scope of SCN - Classification of service - Club or Association services or not - services of licencing the copyrights in musical works to its members who had only paid subscription fee of meager amoun... ...

• 2024 (4) TMI 397 - CESTAT HYDERABAD

  CENVAT Credit - Eligibility for benefit of Cenvat Credit on 16 specified services when they availed benefit of Notification No. 1/2006-ST dated 01.03.2006 - HELD THAT:- In the precedent orders passed ... ...

• 2024 (4) TMI 321 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI

  Approval of the Resolution Plan - HELD THAT:- The Resolution Plan submitted by Respondent No.3, has been approved by the CoC with 100% vote share. The Hon ble Supreme Court in K. SASHIDHAR VERSUS INDI... ...

• 2024 (3) TMI 1271 - MADRAS HIGH COURT

  Exemption from GST - hostel and residential accommodation extended by the the Applicant hostel - specific tariff entry is applicable to hostels under the Tariff Notification, in the event of requireme... ...

• 2024 (3) TMI 1084 - BELAPUR DISTRICT & SESSIONS COURT

  Seeking grant of Bail u/s 437 - tax evasion - Offence specified in clause (a) or clause (b) or clause (c) or clause (d) of subsection (1) of 132 of Central Goods and Service Tax 2017 ( the act ) - HEL... ...

• 2024 (3) TMI 822 - ITAT DELHI

  Addition u/s 69 - Unexplained investment by sending monies abroad in illegal means - onus to prove - material that is relied upon by the revenue is the hard disk seized during search - whether the exp... ...

• GST composition scheme

  GST Composition Scheme For taxpayers, the Goods and Services Tax (GST) Composition Scheme is an easy-to-understand program. Small taxpayers have the option to pay GST at a fixed rate of turnover and d... ...

• TAXABILITY OF MINI-BAR SALES IN HOTEL ROOMS

  As per Para 6(b) of Schedule II of CGST Act, 2017 , supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or an... ...

• 2024 (2) TMI 1344 - ALLAHABAD HIGH COURT

  Notice of reassessment proceedings issued on a wrong E-mail ID - primary and secondary email ID - there exists two email ID of the petitioner-Company - what is the registered e-mail address of the p... ...

• 2024 (4) TMI 102 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN

  Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - services such as short-term accommodation, restaura... ...

• 2024 (2) TMI 1102 - MADRAS HIGH COURT

  Prayer for a direction extending the validity period of Duty Credit Certificate by a period of 15 years - permit use of the Duty Credit Certificate to defray I.G.S.T and G.S.T Compensation Cess - util... ...

• Entitlement to claim input tax credit - The AAR concluded that the applicant is not entitled to claim...

  Entitlement to claim input tax credit - The AAR concluded that the applicant is not entitled to claim ITC for expenses incurred specifically for the restaurant service availing a 5% GST rate without I... ...

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