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Highlights / Annotations / Catch Notes For March of 2024

Home Highlights March March 2024 Year 2024

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Showing 1 to 50 of 928 Records

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March 30, 2024 Case Laws GST HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 AT

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 AT

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 AT

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 HC

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 HC

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 HC

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 HC

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 AAAR

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......

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Quick Updates:

What's New:
Latest Case Laws

What's New:
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What's New:
Latest Circulars

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T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

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A: Demand cannot be raised solely based on the oral statement of witness ...

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

F: No response for grievance filed on 29-10-2024

F: rcm for fy 2020-21

F: Loss due to fire or theft GST Trearment

F: INTEREST LIABILITY

C: Extension of time for filing Forms to monitor liquidation and voluntar...

N: Central Government approves ‘International Institute of Information Te...

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