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Highlights / Annotations / Catch Notes For December of 2021

Home Highlights December December 2021 Year 2021

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December 7, 2021 Case Laws GST HC

Court Criticizes Delay in Unblocking Input Tax Credit u/r 86A; Urges Legal Action Instead of Procedural Delays.
December 7, 2021 Case Laws GST HC

Court Orders Release of Seized Vehicle u/s 130; Petitioner to Pay SGST and CGST as Deposit.
December 7, 2021 Case Laws GST AAAR

Fryums Classified as Papad, Subject to 18% GST Despite Non-Traditional Shapes, Rules AAAR Under Tariff 19059040.
December 7, 2021 Case Laws GST AAR

Epoxidised Soyabean Oil classified under chapter heading 1518 by AAR for GST; derived from vegetable, not animal, oils.
December 7, 2021 Case Laws GST AAR

Himsa Plus Oil classified as cosmetic for GST; falls under Chapter sub-heading 330590 as hair preparation.
December 7, 2021 Case Laws GST AAR

EPF and ESI reimbursement u/s 15 of CGST Act attracts 18% GST due to lack of pure agent status.
December 7, 2021 Case Laws Income Tax HC

Court Rules Against Reopening Assessment u/s 147 Based on Change of Opinion, Upholding Section 80I Deduction Validity.
December 7, 2021 Case Laws Income Tax AT

Rental Income Taxed as House Property: Consistent 30% Deduction Applied, No Change in Tax Treatment for Assessee.
December 7, 2021 Case Laws Income Tax AT

Tax Assessment Quashed: Jurisdictional Error in Property Investment Case u/ss 271(1)(c), 147 & 69.
December 7, 2021 Case Laws Income Tax AT

Tribunal Rules in Favor of Assessee: Interest-Free Advances Not Subject to Disallowance u/s 36(1)(iii) of Income Tax Act.
December 7, 2021 Case Laws Customs AT

Customs Broker Wins Case: License Revocation and Penalty Overturned; No Violation of Regulation 10(n), CBLR 2018 Found.
December 7, 2021 Case Laws Customs AT

Customs Penalty Imposed for Duty Evasion on Unbranded Shoes; Section 114AA Penalty Deemed Inapplicable Due to Lack of Evidence.
December 7, 2021 Case Laws Customs AT

AIFF Certificate Sufficient for Importing Artificial Grass for Football Grounds; No Ambiguity in Notification Conditions.
December 7, 2021 Case Laws Service Tax AT

Assessees entitled to interest on service tax deposits during litigation from deposit to refund date if appeal succeeds.
December 7, 2021 Case Laws Service Tax AT

Apex Court Rules on Taxable Service Value: Reimbursable Expenses Included in Gross Value Pre-2015 Amendments. No Merit in Challenge.
December 7, 2021 Case Laws Central Excise HC

Right to Cross-Examine Arises After Witness Statements Recorded in Central Excise Cases.
December 7, 2021 Case Laws Central Excise AT

Court Rules PDI and ASS Costs Excluded from Vehicle Assessable Value; Dealers' Profit Margins Unaffected by Inclusion.
December 7, 2021 Case Laws Central Excise AT

Manufacturer's Duty Remission Claim Valid u/r 21; CENVAT Credit Reversal Demand Overturned for Fair Treatment.
December 7, 2021 Case Laws Indian Laws HC

Accused Successfully Rebuts Presumption u/s 139 in Cheque Dishonor Case; Complainant Fails to Prove Debt Validity.
December 6, 2021 Case Laws GST HC

Court Orders Restoration of Old GST Registration After Department Fails to Act on Revisional Authority's 2018 Order.
December 6, 2021 Case Laws GST HC

Court Criticizes Order for Lack of Clarity in Refund Rejection; Violates Legal Standards by Being Non-Speaking.
December 6, 2021 Case Laws GST HC

Court Orders Response to Show Cause Notices in 10 Days Under CGST Act Section 83 for Property Attachment.
December 6, 2021 Case Laws GST HC

Court Grants 4-Week Period to Resolve Late Refunds u/s 56 CGST Act; Interest Payment Not a Justification for Delay.
December 6, 2021 Case Laws GST AAR

GST ITC Eligibility: Service Provider Cannot Claim ITC on Employee Reimbursement for Bus Hire Over 13 Seats.
December 6, 2021 Case Laws GST AAR

ITC Not Allowed for GST on Building Costs Due to Section 17(5) Restrictions on Civil Structures.
December 6, 2021 Case Laws Income Tax HC

Section 264 as Alternative Remedy to Appeals: Validity of Revisions and Reopening Assessments under Income Tax Act.
December 6, 2021 Case Laws Income Tax HC

High Court Rules No Penalty u/s 271(1)(c) for Incorrect Tax Claims Unless Inaccurate Particulars Furnished.
December 6, 2021 Case Laws Income Tax HC

Petition Seeks RTI Action for Missing Section 12A Registration Certificate Affecting Section 11 Tax Exemption Eligibility.
December 6, 2021 Case Laws Income Tax AT

Assessee's Guest House Assets Entitled to Higher Depreciation Rate; AO's 5% Restriction Found Incorrect per Act.
December 6, 2021 Case Laws Income Tax AT

TPO's Unwarranted Transfer Pricing Adjustment Disallows Legitimate Business Expense Reimbursement, Violating ALP Standards.
December 6, 2021 Case Laws Income Tax AT

Only the "Proper Officer" can assess corporate guarantee-related transfer pricing adjustments for imported goods. No other authority has this power.
December 6, 2021 Case Laws Customs HC

Proper Officer Must Determine Areca Nut Classification for Import; Others Cannot Override Authority in Chennai.
December 6, 2021 Case Laws Customs AT

Court Orders Provisional Release of Seized Export Goods; Requires Bond Equal to Goods' Value, No Duty or Penalty Needed.
December 6, 2021 Case Laws Customs AT

Interest on Customs Duty: Provisional Assessment Not Final u/s 18(3) of Customs Act, Says Commissioner (Appeals.
December 6, 2021 Case Laws Service Tax HC

Petitioner Entitled to SVLDRS Deduction for Pre-Notice Deposits; Designated Committee's View Overturned. Credit Required for All Payments.
December 6, 2021 Case Laws Service Tax AT

Dispute Over Service Tax Refund for Ship Broking Services; Appellate Authority Questions CA Certificate on Unjust Enrichment.
December 6, 2021 Case Laws Service Tax AT

Commissioner Missteps in Tax Case: Incorrect Issues Addressed Beyond Show Cause Notice for HDD Activities.
December 6, 2021 Case Laws Central Excise HC

Show Cause Notices Invalid for Revisiting Resolved Issue; Must Adhere to Final Orders Unchallenged by Department.
December 6, 2021 Case Laws Central Excise AT

Extended Limitation Period Inapplicable: Concrete Mix Not Subject to Excise Duty; Department Aware of Compliance Activities.
December 6, 2021 Case Laws Indian Laws SC

Can Directors Be Held Liable for Cheque Dishonor? Examining Section 141 of the Negotiable Instruments Act.
December 6, 2021 Case Laws Indian Laws SC

Issue Estoppel Bars New Claims: Arbitrator's 2008 Award Remains Binding, Preventing Parallel Proceedings on Same Issues.
December 4, 2021 Case Laws GST HC

Court Grants Anticipatory Bail for Alleged Fake Input Tax Credit Fraud under CGST Act; Cites Non-Grave Nature of Offense.
December 4, 2021 Case Laws GST AAR

Supreme Court Rules on Mutuality Doctrine: Societies and Members Are Distinct, GST Applies on Contributions Over Rs. 7,500.
December 4, 2021 Case Laws VAT and Sales Tax HC

Central Sales Tax Turnover Cannot Be Included in VAT Turnover Under Tamil Nadu VAT Act, 2006.
December 4, 2021 Case Laws VAT and Sales Tax HC

Court Orders Refund of Excess Entry Tax After Verification by Assessing Officer; Government to Return Overpayments.
December 4, 2021 Case Laws Indian Laws HC

ICAI upholds decision on Chartered Accountant misconduct; Karnataka High Court dismisses review petition on Amalgamation Scheme.
December 4, 2021 Case Laws GST HC

High Court Denies Interim Order in Tax Evasion Case Involving Suspicious E-Way Bill and Closed Supplier Premises.
December 4, 2021 Case Laws GST HC

High Court Quashes Order for Detained Goods Due to Bill Mismatch, Citing Natural Justice Violation, Restores Case.
December 4, 2021 Case Laws GST AAAR

IGST Applies to Goods Traded Between Foreign Countries Without Entering India for July 2017 - January 2019 Period.
December 4, 2021 Case Laws GST AAAR

Fried Papad Shapes Classified Under Tariff Heading 19059040, Subject to 18% GST Rate Per Customs Tariff Act 1975.

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