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Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

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Showing 51 to 100 of 760 Records

123 4 5 6........ 16

April 27, 2024 Case Laws GST

Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST / UPGST Act, 2017 - Non-payment of Tax / GST - The High Court observed that while a notice was......
April 27, 2024 Case Laws GST

Levy of penalty - the e-way bill had expired one hour fifteen minutes prior to interception - The High Court acknowledged that while the e-way bill had expired, the......
April 27, 2024 Case Laws GST

Ex-parte order - Quantification of Liability - intention of evade GST - improper accounting of goods - The High court agrees with the petitioner's contention regarding......
April 27, 2024 Case Laws GST

Calculation of Tax Liability based on subsequent year's Balance Sheet - non-service of SCN - Obligation to monitor GST Portal - The High Court found merit in the......
April 27, 2024 Case Laws GST

Validity of assessment orders - The High court examined the timeline of events and observed that the petitioner responded to the show cause notice in January 2024.......
April 27, 2024 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - The Tribunal found no justification for imposing a penalty as the assessee had sufficient cash balances and transparently recorded the......
April 27, 2024 Case Laws Income Tax

Penalty proceedings u/s 270A - under reporting of the income - The Tribunal noted that the issue of depreciation on mining rights was debatable, supported by various......
April 27, 2024 Case Laws Income Tax

Penalty proceedings u/s. 271(1)(b) - non-compliance with the 3 notices u/s. 142(1) - Delay in late response as per date mentioned in notice - The Tribunal found merit in....
April 27, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Reason to believe - Addition u/s 69C on account of the capital introduced by the partner and unsecured loans - The Tribunal....
April 27, 2024 Case Laws Income Tax

Rejecting registration u/s 12A(1)(ac)(iii) - name mismatch between the certificate of registration issued by the Charity Commissioner, Vadodara and the PAN database -......
April 27, 2024 Case Laws Income Tax

Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Companies - Condonation of delay in filing of Form No. 10-IC by the assessee - The Appellate Tribunal....
April 27, 2024 Case Laws Benami Property

Prohibition of Benami Transactions - Provisional attachment order was confirmed - Who is the beneficial owner of property? - The Tribunal held that while the properties.....
April 27, 2024 Case Laws Customs

Maintainability of Appeal - Appropriate forum - matter relates to the valuation of a car which was imported - The High Court held that the appeal was not maintainable......
April 27, 2024 Case Laws Customs

Seeking amendment of bill of entry - The High Court acknowledged the oversight by the respondent in not considering the petitioner's exemption claim and directed them to....
April 27, 2024 Case Laws Customs

Request for conversion of free Shipping Bills into Drawback Shipping Bills - Long lapsed period between exports (1998) and the request for conversion (2007) - The......
April 27, 2024 Case Laws Customs

Provisional release of the goods allowed - SCN not issued within time limitation - The Tribunal observed that the goods were seized under Section 110 of the Customs Act,....
April 27, 2024 Case Laws Customs

100% EOU - Cancellation of bonded warehouse licence, letter of permission (LOP) and registration - The Tribunal scrutinized the cancellation of the appellant's bonded......
April 27, 2024 Case Laws Service Tax

Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department.....
April 27, 2024 Case Laws Service Tax

Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided....
April 27, 2024 Case Laws VAT and Sales Tax

Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from......
April 26, 2024 Case Laws GST

Interest and penalty liability - Petitioner discharged GST liability before issuance of SCN - Petitioner sought permission to approach the appellate authority by way of.....
April 26, 2024 Case Laws GST

Imposition of 100% penalty - Late Filing of Writ Petition - Petitioner seeks an opportunity to contest the liability towards penalty by way of statutory appeal - The......
April 26, 2024 Case Laws GST

Violation of principles of natural justice - Demand of GST - mandate of Section 75 (4) stands complied or not - appellant has been non-suited on the ground of alternate.....
April 26, 2024 Case Laws GST

Cancellation of registration of petitioner - appeal has been dismissed on the ground of same being time-barred - The High Court acknowledged that denial of GST......
April 26, 2024 Case Laws Income Tax

Scope of challenge to orders passed by the ITSC - Validity of exercising discretion by the ITSC in granting relief to the assessee - Granting immunity from prosecution......
April 26, 2024 Case Laws Income Tax

Unexplained Cash Credit u/s 68 - Authenticity of the Will - sale consideration claimed to have been received by the appellant from sale of gold ornament and diamonds,......
April 26, 2024 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Denial of exemption of capital gains u/s 10(38) on account of sale of shares - The Tribunal also emphasized that the Revenue had failed......
April 26, 2024 Case Laws Income Tax

Denial of benefit u/s 115BAA - while filing its return of income as it was unable to upload Form 10-IC due to technical glitches - Scope of CBDT circular - Despite the......
April 26, 2024 Case Laws Income Tax

Assessment order passed u/s 153A - valid approval granted u/s 153D or not? - The Tribunal found that the approval granted under Section 153D was generic and lacked......
April 26, 2024 Case Laws Income Tax

Computation of short term capital gain - allowable expenditure u/s. 48 - management fees - The Tribunal observed that there were contradictory decisions regarding the......
April 26, 2024 Case Laws Income Tax

Disallowance u/s 36(1)(vii) - bad debt claim in respect of identified debts - The Tribunal found no flaw in the information provided by the assessee regarding the bad......
April 26, 2024 Case Laws Income Tax

Validity of assessment passed w/o intimating u/s 143(1) - Denial of exemption u/s 11 and Claim of Expenses by the CPC - The Appellate Tribunal noted that the return of......
April 26, 2024 Case Laws Customs

Refund Of excess amount of duty paid on short shipped quantity - Valuation - erroneous calculation of FOB value of the subject consignment - The Appellate Tribunal found....
April 26, 2024 Case Laws Customs

Import of road construction machines - Benefit of exemption - Actual user conditions - requirements of a valid contract for road construction. - The Tribunal......
April 26, 2024 Case Laws Customs

Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that......
April 26, 2024 Case Laws Customs

Challenging the assessment of Bill of Entry - Benefit of concessional rate of customs duty and CVD under N/N. 12/2012-Cus. - The Appellate Tribunal found that the......
April 26, 2024 Case Laws Customs

Violation of principles of natural justice - denial of cross-examination - pre-mature appeal - The Tribunal ruled that the issue of denial of cross-examination could be.....
April 26, 2024 Case Laws Customs

Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver Boondi & Indian Currency - The Tribunal's decision emphasized the lack of evidence and failure to.....
April 26, 2024 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - Application seeking extension of timeline for making the payments under the approved Resolution Plan dismissed - The tribunal found....
April 26, 2024 Case Laws Service Tax

Non-payment of service tax - Double Taxation - Service receiver had already discharged the service tax liability - The Appellate Tribunal acknowledged that the service......
April 26, 2024 Case Laws Service Tax

Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment......
April 26, 2024 Case Laws Central Excise

100% EOU - Levy of Excise Duty on wastages - shortages - handling loss - The tribunal noted substantial discrepancies between the iron ore quantities reported and the......
April 26, 2024 Case Laws Central Excise

Classification of goods - agglomerate plastic granules - Despite the apparent conflict between Chapter Note 3 and Notes 6 and 7, the Tribunal referred to the General......
April 26, 2024 Case Laws Central Excise

CENVAT Credit - generation of electricity which, later on, is cleared to its sister unit - The Appellate Tribunal finds that the appellant is indeed entitled to Cenvat......
April 26, 2024 Case Laws Central Excise

Recovery of amount of CENVAT Credit short reversed/not paid by the Noticee - The Tribunal upheld the department's position, ruling that the goods cleared under the......
April 26, 2024 Case Laws Indian Laws

Validity of Arbitral Award - Ordering the petitioner to repay advances for rejected testing kits with interest and legal costs - The court observed that the arbitrator......
April 25, 2024 Case Laws GST

Validity Of Order passed u/s 73 - cryptic order - The High Court found merit in the petitioner's arguments regarding the inadequacy of the impugned order. It observed......
April 25, 2024 Case Laws GST

Validity Of Order passed u/s 73 - Denial of ITC with respect to the suppliers whose GST registration has been cancelled retrospectively - The petitioner sought the right....
April 25, 2024 Case Laws GST

Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing......
April 25, 2024 Case Laws GST

Transitional credit - Unutilized amount of Advanced VAT paid - The court found that if the amount of advance tax paid under the VAT regime remained unutilized, it should....

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Quick Updates:

What's New:
Latest Case Laws

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What's New:
Latest Circulars

A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...

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