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Highlights / Annotations / Catch Notes For May of 2024

Home Highlights May May 2024 Year 2024

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Showing 801 to 850 of 998 Records

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May 7, 2024 Case Laws Service Tax

Levy of service tax - water charges paid - transfer of right to use the water by the Government to the appellant - Deemed sale - Since the agreement was for water......
May 7, 2024 Case Laws Central Excise

Input Service Distributor (ISD) - Entitlement to Cenvat credit on the entire credit distributed by their head office despite the fact that the appellant company having......
May 7, 2024 Case Laws Indian Laws

Dishonour of Cheque - Compoundable offences - frustration of settlement - Despite the respondent's opposition to compounding the offenses, the court emphasized the......
May 6, 2024 Case Laws GST

Violation of principles of natural justice - notice u/s 46 was not been given to the petitioner - The Court rejects the petitioner's contention regarding non-compliance.....
May 6, 2024 Case Laws GST

Validity of assessment order - Utilization of Input Tax Credit - Upon review, it was found that the appellant had indeed utilized IGST credit for the payment of SGST......
May 6, 2024 Case Laws GST

Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section....
May 6, 2024 Case Laws GST

Time Limitation for filing refund claim - Impact of COVID-19 Pandemic - The High Court, considering the exceptional circumstances, interpreted the limitation period......
May 6, 2024 Case Laws GST

Rejection of refund claim - Status of the Subsidiary as a Distinct Person - Export of software development services - The High Court examined the provisions of Section......
May 6, 2024 Case Laws GST

Failure to File Appeal within prescribed period of limitation - The court observed that despite the various grounds raised by the petitioner, the failure to file an......
May 6, 2024 Case Laws GST

Denial of input tax credit - demand of differential input tax - The court notes the discrepancy in the GST numbers but suggests the petitioner could obtain certification....
May 6, 2024 Case Laws GST

Refund claim of encashed amount by the revenue - Direction to withdraw recovery proceedings by issuing a demand draft equivalent to the Bank Guarantee - circular dated......
May 6, 2024 Case Laws GST

Wrong availment of transitional Input Tax Credit - request for an adjournment was not responded to - The Court acknowledged that although a personal hearing was offered.....
May 6, 2024 Case Laws GST

Validity of assessment order - Disparity in Returns - The High Court examined the case thoroughly. It noted that the entire tax liability stemmed from the disparity......
May 6, 2024 Case Laws GST

Liability of tax arising on account of inadvertent error - mismatch between the petitioner's GSTR 1 and GSTR 3B returns The High Court noted the certificates from......
May 6, 2024 Case Laws GST

Validity of assessment order - classification of oil coolers as heat exchangers - The High court observed that the petitioner's main grievance was the disregard of the......
May 6, 2024 Case Laws Income Tax

Reopening of assessment under old regime - scope of new regime - scope of TOLA - In this detailed judgement, the Court found that the notice issued under Section 148 was....
May 6, 2024 Case Laws Income Tax

Recovery proceedings - attaching the property and bringing the property for sale - The High Court observed that the impugned actions were indeed barred by Rule 68B of......
May 6, 2024 Case Laws Income Tax

Validity of Reassessment proceedings - notice issued in the course of the reassessment proceedings not served on the assessee - The High Court examined the evidence......
May 6, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 against non-existing entity - scheme of the amalgamation and arrangement approved - The High Court acknowledges the petitioner's argument....
May 6, 2024 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - claim of incorrect deduction u/s 80GGA - The Appellate Tribunal analyzed the timeline of events and noted that the assessee had......
May 6, 2024 Case Laws Income Tax

Estimation of income - bogus purchases - The Tribunal considered the facts surrounding the alleged bogus purchases. Despite the inability of the assessee to establish......
May 6, 2024 Case Laws Income Tax

Reopening of assessment - Reasons to believe - ACIT jurisdiction to issue the notice u/s 148 - The Tribunal concluded that the reasons for reopening were based on......
May 6, 2024 Case Laws Income Tax

Disallowance of depreciation claimed on the “Goodwill” - The Tribunal reiterated its earlier decision and held that the assessee was entitled to claim depreciation on......
May 6, 2024 Case Laws Income Tax

LTCG - denial of a claim of exemption u/s 54 - new residential house property was purchased only after the lapse of two years from the sale of original property - The......
May 6, 2024 Case Laws Income Tax

Levy of interest u/s 234A and 234B - defaults in furnishing return of income - The Case and situation pertains to situations where the original assessment is set aside......
May 6, 2024 Case Laws Income Tax

Registration applied u/s 80G - The Tribunal examined the provisions of Section 80G(5) of the Act and clarified the interpretation of CBDT Circulars related to......
May 6, 2024 Case Laws Income Tax

Undisclosed income of the assessee - bogus sale of agricultural produce - preponderance of probability theory - The Tribunal noted that the AO had not properly......
May 6, 2024 Case Laws Income Tax

Cash deposit in bank account treated as unexplained income - Agricultural income or not? - The Tribunal found discrepancies in the appellant's claims regarding......
May 6, 2024 Case Laws Customs

Legality of Not Extending Anti-dumping duty - Power of Central Government to accept or reject the recommendations of the Designated Authority (DA) - Imports of the......
May 6, 2024 Case Laws Customs

Valuation of the seized goods - (i) Grey metal powder suspected to be Iridium, (ii) Grey metal powder suspected to be Ruthenium, (iii) Micro SD Memory cards, (iv) Stone.....
May 6, 2024 Case Laws Customs

Classification of the imported goods - ‘Activity trackers’ - rate of duty - Legal Niceties in Classification - The Tribunal observes deficiencies in the adjudicating......
May 6, 2024 Case Laws Customs

Imports Of Marble slabs - Mis-declaration of quantity in the declared goods - Considering the appellant's failure to contest the discrepancy during assessment and their.....
May 6, 2024 Case Laws Customs

Valuation - Export of Carpets and threading bars - Mis-declaration of description and value - The Tribunal found that while the carpets were misdeclared and subject to......
May 6, 2024 Case Laws Customs

Denial of FTA benefit - Import of Alkalised Cocoa Powder from Malaysia - The Tribunal noted that the denial of FTA benefits was based solely on the suspicion of......
May 6, 2024 Case Laws Customs

Cancellation of MEIS scrips - Re- classification of the goods - Export of “Lamda Cyhalothrin Technical” - The Tribunal upheld the appellant's classification, emphasizing....
May 6, 2024 Case Laws Customs

Revocation of the Customs Broker License - forfeiture of security deposit - Penalty - The Tribunal found that the CB had obtained and verified the necessary documents in....
May 6, 2024 Case Laws Companies Law

Professional misconduct by CA - Liability of the Engagement partner with audit firm - Acceptance of the Audit Engagement - The NFRA concluded that the audit firm and the....
May 6, 2024 Case Laws Insolvency and Bankruptcy

Impleadment of the appellant bank as Proposed 2nd Respondent, in main Company Appeal - necessary/proper party - The Tribunal noted that the bank's interest was protected....
May 6, 2024 Case Laws Service Tax

Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining......
May 6, 2024 Case Laws Service Tax

Levy of service tax - Auction of abandoned imported goods by the CONCOR - ground rent/storage rendered towards the un-cleared/un-claimed cargo of the importer - The......
May 6, 2024 Case Laws Central Excise

Classification of goods - Sulphuric Acid, used in the manufacture of Agricultural Grade Zinc Sulphate - classified as fertiliser under Chapter 31 of CETA or classifiable....
May 6, 2024 Case Laws Central Excise

Re-quantification of interest (on the refund of the pre-deposit) payment to the appellant - relevant time - The Tribunal focused on the applicable legal provisions,......
May 6, 2024 Case Laws Central Excise

Principles of Res-judicata - suo-moto re-credit taken instead of filing refund application - The Tribunal noted that the initial rounds of litigation, up to the High......
May 6, 2024 Case Laws Indian Laws

NDPS - Power to seize and arrest of a person in a public place - Smuggling - Ganja - Samples being taken at the CGST Bhawan - The High Court found that the officers......
May 4, 2024 Case Laws GST

Applicable rate of tax (GST) - Classification of goods - mango pulp supplied to 100% Export Oriented Unit which further exports such pulp outside the country after minor....
May 4, 2024 Case Laws GST

Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental......
May 4, 2024 Case Laws GST

Interest Liability on Electronic Credit Ledger Payments - Seeking levy of interest only on that part of the tax which is paid in cash - The High court concluded that the....
May 4, 2024 Case Laws GST

Recovery of short paid duty alongwith interest and penalty - The petitioner contested the amounts confirmed as due, penalties imposed, and procedural aspects of the case....
May 4, 2024 Case Laws GST

Validity of assessment order - reply to the ASTM-10 notice was not taken into consideration - violation of principles of natural justice - Acknowledging the importance......
May 4, 2024 Case Laws GST

Refund of the unutilized ITC of GST Compensation Cess on coal - zero rated supply - rejection of refund on the ground of time limitation - Vires of Clause 5 of the......

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Latest Circulars

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

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,...

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