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Highlights / Annotations / Catch Notes For March

Home Highlights March

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12 3 4 5........ 138

March 30, 2024 Case Laws GST

Liability of Collect Tax at Source (TCS) - Exempt supplies - Section 52 of the Central Goods and Services Tax Act, 2017 (CGST Act) - Petitioner operating an e-auction......
March 30, 2024 Case Laws GST

Seeking grant of regular bail - irregular availment of Input Tax Credit - The High Court, after considering the arguments of both parties, granted bail to the petitioner....
March 30, 2024 Case Laws GST

Levy of GST - activity of holding equity capital by the parent Company in the Petitioner - ultravires Section 5 of the IGST Act, 2017 read with Section 7 of the CGST......
March 30, 2024 Case Laws GST

Cancellation of GST registration of petitioner - The petitioner contended that they were not served the notices and thus were unable to reply, resulting in ex-parte......
March 30, 2024 Case Laws GST

Demand of GST - Validity of the order in FORM GST DRC-07 - The High Court declined to entertain the petition directly, emphasizing the need to exhaust statutory remedies....
March 30, 2024 Case Laws GST

Taxability of Personal Guarantee and Corporate Guarantee in GST - Corporate Guarantees provided by a holding company to its subsidiary under the Central Goods & Service.....
March 30, 2024 Case Laws GST

Maintainability of petition - appealable order or not - non-constitution of the Appellate Tribunal - The High Court acknowledges that the impugned order is appealable......
March 30, 2024 Case Laws GST

Additional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regime or in the post-GST regime without updating the Schedule of....
March 30, 2024 Case Laws Income Tax

Reopening of assessment without releasing seized documents by Crime branch - Petitioner seeking the release of seized documents and items to effectively respond to......
March 30, 2024 Case Laws Income Tax

Priority Charge - Seeking directions to remove the order of attachment over the property of the borrower, which according to the petitioner, is mortgaged and is a......
March 30, 2024 Case Laws Income Tax

Rectification u/s 154 - Exemption u/s 11(2) - Accumulation of income - The Appellate Tribunal found merit in the appellant's contention regarding the amount to be......
March 30, 2024 Case Laws Income Tax

Validity of Order passed against a non-existent entity - The Appellate Tribunal's decision revolves around the critical legal principle that an assessment order issued......
March 30, 2024 Case Laws Income Tax

TP Adjustment - Provision of Administrative and Agency Services - Determination of Arm's Length Price (ALP) - allocation of expenses relating to income streams between......
March 30, 2024 Case Laws Customs

Suspension of operations of handling the cargo of third parties - The High Court observes that the absence of a show cause notice and an opportunity for a hearing......
March 30, 2024 Case Laws Customs

Levy and collection of Cost recovery charges - Validity Of Notification No.26/2009 issued by Central Board of Excise and Customs - The appellants (CBEC) argued that the.....
March 30, 2024 Case Laws Customs

Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in.....
March 30, 2024 Case Laws Customs

Revocation of CHA License - Customs Broker resorted to unprofessional methods while clearing the goods imported vide Bill of Entry - It was revealed during the......
March 30, 2024 Case Laws Customs

Exemption from Basic Customs Duty - import of Lithium-Ion Batteries falling under Customs Tariff Heading 85076000 - Time limitation for submission of Country of Origin......
March 30, 2024 Case Laws Customs

Revocation of Licenced Customs Broker Licence - The Commissioner alleged violations of various provisions of the CBLR, particularly related to bribery. However, the......
March 30, 2024 Case Laws Customs

Valuation - export duty - Liability to pay customs duty on the FOB value, on export of iron ore fines considering the same as cum-duty value or otherwise - After......
March 30, 2024 Case Laws Customs

Value addition - Duty-free import of gold - Replenishment of gold under the ‘replenishment scheme’ from DIL against export of gold jewellery - The tribunal concluded......
March 30, 2024 Case Laws Insolvency and Bankruptcy

Admission of section 9 application - Operational Creditors - debt payable or not - NCLAT noted that the existence of the operational debt was established, and the......
March 30, 2024 Case Laws Insolvency and Bankruptcy

Seeking grant of Interim Stay of the Sale Notice - sale of assets of the Corporate Debtor and the property of one Mr. S. Srinivasan (Guarantor) - The adjudicating......
March 30, 2024 Case Laws Insolvency and Bankruptcy

Ownership of leasehold rights over the subject plot - demand for enhanced land cost was raised much before initiation of CIRP - The tribunal held that the demand for......
March 30, 2024 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - Requirement of liability of PF and ESI dues to be paid in Full - Claim u/s 7A, 7Q, and 14B of the Employees' Provident Funds &......
March 30, 2024 Case Laws Insolvency and Bankruptcy

Rejection of Section 7 application - The appellate tribunal overturned the adjudicating authority's decision to dismiss the Section 7 application due to non-compliance......
March 30, 2024 Case Laws Service Tax

Export of service or not - Palace or provision of services - The case revolved around the Appellant's provision of sales promotion and marketing services to companies......
March 30, 2024 Case Laws Service Tax

Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,......
March 30, 2024 Case Laws Service Tax

CENVAT Credit - input services - erection and commissioning of machines carried out in China and Italy based on invoices / debit notes raised by M/s.Voltas Ltd.,......
March 30, 2024 Case Laws Service Tax

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that......
March 30, 2024 Case Laws Indian Laws

Cancellation of allotment of land on the basis of an alleged false affidavit - Hindu Undivided Family (HUF) property - the petitioner argued that the Defence Colony......
March 30, 2024 Circulars GST - States

Clarification on TCS liability under section 52 of the DGST Act, 2017 in case of multiple E-commerce Operators in one transaction - The circular clarifies the TCS......
March 30, 2024 Circulars GST - States

Taxability issues surrounding personal and corporate guarantees in the realm of Goods and Services Tax (GST). - The circular extends its clarification to corporate......
March 30, 2024 Circulars GST - States

The Assam State GST Circular No. 3/2023, addresses the structured approach and guidelines for the scrutiny of returns under the GST framework. This directive builds on......
March 30, 2024 Circulars DGFT

The amendments in Appendix 4B of the Handbook of Procedures 2023 represent a calibrated adjustment to India's foreign trade regulatory framework concerning the......
March 29, 2024 Notifications Customs

The amendment modifies the deadline in regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018. Originally set to expire on 31st March 2024, the......
March 29, 2024 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment introduces revised tariff values for several categories of goods under......
March 29, 2024 Notifications GST

Notification No. 01/2024 issued to modify the composition of the Appellate Authority for Advance Ruling in the Union Territory of Dadra and Nagar Haveli and Daman and......
March 29, 2024 Case Laws GST

Levy of penalty equivalent to the tax on employees - wrongful utilization of Input Tax Credit - The High Court scrutinized the applicability of Sections 122(1A) and 137.....
March 29, 2024 Case Laws GST

Imposition of GST on trade payables - challenge on the ground that the impugned order travelled beyond the scope of the show cause notice and the entire trade payables......
March 29, 2024 Case Laws GST

Short payment of GST on unreconciled sales turnover - non-reversal of Input Tax Credit (ITC) - The assessing officer rejected the petitioner's explanation, citing......
March 29, 2024 Case Laws GST

Exemption from GST - hostel and residential accommodation extended by the the Applicant hostel - The High court delved into the specifics of the exemption notifications.....
March 29, 2024 Case Laws GST

Reversal of excess input tax credit availed - bonafide mistake - The petitioner argued that the incorrect claiming of IGST instead of CGST was a bonafide mistake and......
March 29, 2024 Case Laws GST

Reversal of ineligible ITC - The case involved a trader served with a notice to pay/reverse ineligible Input Tax Credit (ITC) due to a discrepancy between GSTR-2A and......
March 29, 2024 Case Laws GST

Validity of assessment order - breach of principles of natural justice - During an inspection, the petitioner addressed discrepancies pointed out by the authorities but.....
March 29, 2024 Case Laws GST

Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - failure to submit GST returns for a continuous period of six months -......
March 29, 2024 Case Laws GST

Jurisdiction to issue SCN - Ocean Freight - contention of the petitioner is to the effect that, what has been sought to be invoked the Notification No. 8/2017-Integrated....
March 29, 2024 Case Laws GST

Denial of Input Tax Credit (ITC) erroneously - The supplier made a mistake by filing the return in Form GSTR-1 by specifying total integrated tax (IGST) as zero in the......
March 29, 2024 Case Laws GST

Seeking lifting of attachment of bank account - Given the factual situation and legal precedents, the garnishee order issued to Indian Oil Corporation Limited and the......
March 29, 2024 Case Laws GST

The Appellate Authority for Advance Ruling (AAAR) rejected the classification under SAC Heading 9986 (support services to oil and gas extraction) and SAC Heading 9983......

12 3 4 5........ 138

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N: Foreign Exchange Management (Foreign Currency Accounts by a Person Res...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

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