Home Highlights March 2017 Year 2017 This

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1. GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods...

2. Collection of VAT by way of TDS - Constitutional Validity - the statutory provision is not a charging provision but a provision for collection and recovery of tax -...

3. Provision of service or not - Performing statutory functions - Development and maintenance of Industrial area - providing various taxable Services - The appellant is a...

4. Activity of technical testing of the LPG tankers - technical inspection and testing under the Indian Explosive Act, 1884 is a statutory obligation, therefore the same is...

5. Reopening of assessment - non-issuance of notice u/s 143(2) - assessment could not be sustained for lack of service of statutory notice u/s 143(2) of the Act - AT

6. Non-accounting of manufactured goods in the statutory records falls within the ambit of Rules 173Q(1)(b) attracting provision of confiscation and penalty - HC

7. Disallowance of service tax u/s 43B - outstanding statutory liability - The assessee has not routed the outstanding service tax through its profit and loss account but...

8. Interest on delayed refunds - service tax - Provisions of Section 83 of Finance Act, 1994 clearly provide that provisions of Section 11BB are made applicable to service...

9. Anticipatory Bail - input tax credit - continuous issuance of fake invoices without actual supply of goods - offence punishable u/s 137 of Goods and Services Tax Act,...

10. Recovery of sales tax arrears - Public auction - property on equity mortgage - State has got priority over the Bank dues and in the light of the statutory provisions - HC