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Highlights / Annotations / Catch Notes For January of 2024

Home Highlights January January 2024 Year 2024

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Showing 101 to 150 of 666 Records

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January 29, 2024 Case Laws Customs

Levy of penalty - Prohibited goods or not - The tribunal emphasized that the burden of proving that the goods were prohibited lay with the Revenue, and in failing to do.....
January 29, 2024 Case Laws Customs

Levy of penalty - Smuggling - parts of wild animals - Prohibited goods or not - the Revenue failed to conclusively prove that the goods in question were prohibited items....
January 29, 2024 Case Laws Customs

Claim of duty drawback, refund of IGST and state levies - Valuation of export goods - The Tribunal's decision underscores the importance of adhering to the legal......
January 29, 2024 Case Laws Service Tax

Classification of service - rent-a-cab service or not? - Providing vehicles to the Government Departments, Sister concerns and private parties - The ruling emphasized......
January 29, 2024 Case Laws Service Tax

Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable....
January 29, 2024 Case Laws Service Tax

Refund claim of unutilized cenvat credit - The Tribunal held that denial of refund on the grounds that the appellant did not possess registration and that the goods......
January 29, 2024 Case Laws VAT and Sales Tax

Imposition of penalty u/s 10(b) r.w.s 10-A of the Central Sales Tax Act, 1956 - unauthorized use of Form C to purchase goods like valves, regulators, PP caps, aluminum......
January 29, 2024 Case Laws VAT and Sales Tax

Levy of penalty u/s 54(1) (14) of the U.P. VAT Act - The court held that in the absence of a cogent finding of an intention to evade tax, the levy of penalty under......
January 28, 2024 Case Laws GST

Interest liability on delayed payment GST - The court held that the credit to the Government's account occurs not later than the last date for filing monthly returns as.....
January 27, 2024 Case Laws GST

Seeking grant of Regular Bail - Evasion of tax - false and fabricated documents - The court considered the severity of the accusations, the nature of the evidence, the......
January 27, 2024 Case Laws GST

Levy of Penalty order u/s 129(3) - Neither in the SCN nor in the order u/s 129(3) there was any allegation that non downloading of E-way Bill-02 was done with intention.....
January 27, 2024 Case Laws GST

Rectification of inadvertent error in filing of GSTR-1 - Denial of ITC to the buyer of goods for non-reflection of the invoices in FORM-GSTR-2A - The court granted......
January 27, 2024 Case Laws GST

Input Tax Credit (ITC) claim - Non-payment to suppliers exceeding 180 days - Despite the petitioner's response and submission of supporting documents, including a......
January 27, 2024 Case Laws GST

Wrong availment and utilization of Input Tax Credit (ITC) - The petitioner, engaged in the business of dealing in copper waste and scrap, provided ledger accounts, tax......
January 27, 2024 Case Laws GST

Cancellation of GST Registration - The Appellate Authority had found that the appellant used a forged electricity payment receipt and rental agreement at the time of......
January 27, 2024 Case Laws GST

The audit wing of the State GST Authority directed to keep in abeyance all proceedings related to discrepancy note no. 3, including the show cause notice dated......
January 27, 2024 Case Laws GST

Grant of regular bail - availing fraudulent Input Tax Credit without actual receipts of goods - The court rejected the bail application filed u/s 439 of the CrPC by the.....
January 27, 2024 Case Laws GST

Condonation of delay in filing appeal - Applicability of limitation act - the appellate authority did have the power to condone the delay in filing an appeal beyond the.....
January 27, 2024 Case Laws GST

The printing and supply of textbooks to JCERT and notebooks are considered supply of goods. However, printing and supply of 'Bilingual Parental Calendar' to JEPC and......
January 27, 2024 Case Laws GST

Input Tax Credit - sale and buyback transactions - payment is settled through book adjustments against the debt - mutual debt settlement through book adjustments is a......
January 27, 2024 Case Laws GST

The service provided by the applicant for dredging and desilting Najafgarh Drain, as contracted by the Irrigation and Flood Control Department of the Government of......
January 27, 2024 Case Laws GST

Exemption from GST - services provided by the applicant for desilting and cleaning the Najafgarh Drain -This exemption is granted under Sl. No. 3A of Notification No.......
January 27, 2024 Case Laws GST

Exemption form GST - upfront premium payable towards the services of leasing of the land for industrial purposes - Notification No. 12/2017 Central Tax (Rate) - The......
January 27, 2024 Case Laws Customs

Revocation of suspension of the Customs Broker Licence - The broker was initially accused of failing to advise proper classification of imported goods. However, the......
January 27, 2024 Case Laws Customs

Validity of remand order passed by the Commissioner (Appeals) - The tribunal found that the Commissioner (Appeals) erred in remanding the case without meeting specific......
January 27, 2024 Case Laws Customs

Re-valuation of imported goods - The tribunal found that the first appellate authority violated principles of natural justice by not providing the appellant an......
January 27, 2024 Case Laws Customs

Valuation of imported goods - contemporaneous imports - The tribunal observed that the Revenue had not provided adequate evidence or a proper comparison with......
January 27, 2024 Case Laws Income Tax

Condonation of Delay in filing the returns of income seeking refund - delay due to date of ruling of the AAR - genuine hardship - The delay in filing tax returns for AYs....
January 27, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Decision concerning leases was delivered in the year 2014. Till that time neither the assessee nor the Assessing Officer had knowledge.....
January 27, 2024 Case Laws Income Tax

The Motor Accident Claims Case (MCC) - Computation of income of the deceased for passing award - computation of future prospects - Taking into consideration the Salary......
January 27, 2024 Case Laws Income Tax

TDS u/s 195 - sales commission expenses paid to agents outside India - The commission income earned by foreign agents for services rendered outside India does not accrue....
January 27, 2024 Case Laws Income Tax

Allowability of Interest Expenditure - The Tribunal noted a delay of 418 days in filing the quantum appeal by the assessee, which was condoned as the assessee pursued an....
January 27, 2024 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The Tribunal emphasized that loans and advances received in the ordinary course of business, which involve payment of interest, do not......
January 27, 2024 Case Laws Income Tax

Allowability of Derivative loss - separate addition on account of alleged payment of margin monies on an estimated basis - The Tribunal emphasized that in derivative......
January 27, 2024 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - The Tribunal emphasized the principle that for reassessment under Section 147 of the Income Tax Act, the onus is on the......
January 27, 2024 Case Laws Income Tax

Addition u/s 68 - AO was not satisfied with the source of source aspect of the investors - The Tribunal agreed with the CIT(A)'s findings that the assessee company had......
January 27, 2024 Case Laws Income Tax

Assessment u/s 153C - Relevant Date - date on which the AO of the person other than the one searched assumes the possession of the seized assets - The Tribunal's......
January 27, 2024 Case Laws Income Tax

Addition u/s 69C - bogus purchases of diamonds - The decision emphasizes the principle that where the genuineness of purchases is in question, but corresponding sales......
January 27, 2024 Case Laws Income Tax

Period of limitation - deeming a person to be an assessee-in-default - Non deduction of TDS - The Tribunal quashed the order dated 31.10.2019 issued u/s201(1) of the......
January 27, 2024 Case Laws Income Tax

Accrual of income - interest due on NPA accounts - it is not in dispute that the assessee is a Co-operative Bank and covered under Non Scheduled Bank as per the Banking.....
January 27, 2024 Case Laws Income Tax

Bogus share transactions - Reliance on the statement of broker/entry operator - the denial of opportunity for cross-examination by the Assessing Officer was a failure of....
January 27, 2024 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - The decision underscores the principle that interest income earned by co-operative societies, if invested in compliance with statutory......
January 27, 2024 Case Laws Companies Law

Transfer of pending application for winding up of the respondent company to the NCLT under IBC - The decision reflects the principle that winding up petitions pending......
January 27, 2024 Case Laws Service Tax

SUBKA VISHWAS” [Legacy Dispute Resolution] Scheme Rules, 2019 - petitioner was unable to make payment due to technical glitch - The judgment reiterates the principle......
January 27, 2024 Case Laws Central Excise

Demanded of interest for the delayed payment of education cess - Education cess and secondary and higher education cess should not be included in the aggregate value for....
January 27, 2024 Case Laws VAT and Sales Tax

Non-compliance of the mandatory provisions laid down under Rule 63(5) of the U.P. V.A.T. Rules, 2008 read with Section 57(8) of the U.P. V.A.T. Act, 2008 - manner and......
January 25, 2024 Case Laws GST

Refund in respect of unutilised Input Tax Credit (ITC) - time limitation - The appellate authority concluded that the refund claim can only be made with regard to a......
January 25, 2024 Case Laws GST

Blocking of Input Tax Credit - Input Tax Credit (ITC) - Goods purchased from the supplier whose gst registration was cancelled with retrospective effect - the supplier......
January 25, 2024 Case Laws GST

Principles of natural justice necessitate that the Petitioner be given a personal hearing by Respondent No. 4 (Joint Commissioner of State Tax Appeals) before any order.....
January 25, 2024 Case Laws GST

Cancellation of GST registration - Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit......

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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