• 2024 (1) TMI 1248 - DELHI HIGH COURT

  Profiteering - Constitutional validity of Section 171 of the Central Good and Services Tax Act, 2017 and Rules 122, 124, 126, 127, 129, 133 and 134 of the Central Good and Services Tax Rules, 2017 - l... ...

• 2024 (1) TMI 1247 - ORISSA HIGH COURT

  Violation of principles of natural justice - gross violation of the established position of law - whether the ruling of the AAAR rendered in the appeal by utilising the report containing adverse mater... ...

• 2024 (7) TMI 570 - ITAT SURAT

  Validity of reopening of assessment u/s 147 - statement recorded in the course of survey relied upon - admission as additional income by one of the directors supported by statement u/s 131 - payments ... ...

• 2024 (1) TMI 1255 - BOMBAY HIGH COURT

  Direction to respondent to decide the stay application which was moved along with Appeal preferred under Section 137 of Maharashtra Prohibition Act, 1949 - cancellation of FL-III licence in exercise o... ...

• 2024 (9) TMI 961 - PATNA HIGH COURT

  Correct head of income - rental income receipts - to be assessed under the head Income From House Property or Income from Business' - HELD THAT:-Though there were many objects as revealed from the... ...

• 2024 (1) TMI 878 - BOMBAY HIGH COURT

  Post GST era: Unconstitutional validity of Goa Cess Act - violation of Articles 301, 303, and 304 of the Constitution of India - violation of petitioner s rights under Article 14 of the Constitution o... ...

• 2024 (1) TMI 521 - CESTAT AHMEDABAD

  Nature of transaction - sale or service - whether the Appellant has correctly discharged full Service Tax on Hall Hire Charges, when full VAT stood paid on food sale component? - extended period of li... ...

• 2024 (1) TMI 374 - BELAPUR DISTRICT & SESSIONS COURT

  Seeking grant of bail - no chance of tampering with the evidences - HELD THAT:- The present accused is behind the bars since his arrest from 12/12/2023. It is also seen that, accused had given his of... ...

• 2024 (1) TMI 953 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND

  Supply or not - nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen - levy of GST on the amount recovered from the employees for the food... ...

• 2023 (12) TMI 1127 - ITAT DELHI

  Treatment of advance received in respect of sale of agricultural land jointly executed with co-owner - Treating partial advance received against agreement to sell of an ancestral joint agricultural la... ...

• 2023 (12) TMI 1006 - CESTAT NEW DELHI

  Recovery of Service Tax - collection of service charge from the customers besides the price of the food - no show charges (amount forfeited advance as was received for providing accommodation service)... ...

• 2023 (12) TMI 1164 - GAUHATI HIGH COURT

  Validity of Reopening of assessment - Sanction for issue of notice u/s 151 - whether valid approval was granted in terms with Section 151? - What are the essential requirements for initiation of a re... ...

• 2023 (12) TMI 909 - CESTAT CHENNAI

  Levy of Service Tax - Restaurant Service - rendering Mandap Keeper Service, Cab Operator Service and Business Auxiliary Service - Department was of the view that the respondent was liable for registra... ...

• 2024 (5) TMI 1145 - JAMMU AND KASHMIR AND LADAKH HIGH COURT

  Invocation of Section 5 by Petrol Taxation Officer (PTO) - Provisions for Escaped Assessments - Requirement of Monthly vs. Annual Assessments. Whether on the facts and circumstances of the case, the t... ...

• 2024 (2) TMI 1053 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH

  Classification of goods - original car seat covers which are manufactured and designed to permanently fit over the raw foam seat of the vehicle by the OEMs as well as the seat manufactures who further... ...

• 2024 (1) TMI 413 - ITAT CHENNAI

  Disallowance of interest u/s. 36(1)(iii) - loan borrowed for the purpose of settling outgoing partners capital account - character of loan borrowed - HELD THAT:- Interest paid on capital account of ... ...

• 2024 (1) TMI 137 - CESTAT AHMEDABAD

  Classification of service - appellant had leased equipment called as Gas Genset to M/s. Gujarat Agrochem Ltd. during the material period along with legal right of possession and effective control - ... ...

• 2023 (12) TMI 829 - CHHATTISGARH HIGH COURT

  Constitutional validity of Section 16(4) of the CGST Act - Validity of time limit for ailing benefit of input tax credit (ITC) - Period of limitation - violative of Articles 14, 19(1)(g) 300A of the C... ...

• 2023 (12) TMI 740 - DELHI HIGH COURT

  Special audit of accounts u/s 142A for the purpose of assessment u/s 153A - Power (Jurisdiction) to grant Extension lies with AO or CIT - Extension given for submission of the audit report to Chartere... ...

• GST laws in respect of supply of restaurant service through e-commerce operators (ECO) u/s 9(5) of CGST Act.

  Clarification regarding modalities of compliance to the GST laws in respect of supply of restaurant service through e-commerce operators (ECO) . [ Circular No. 167/23/2021-GST Dated 17 December 2... ...

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