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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 401 to 450 of 5067 Records

1 ....5 6 7 8910 11 12 13........ 102

December 7, 2021 Case Laws GST

Seeking direction to unblock Input Tax Credit - provisions of rule 86A - If indeed the respondents were of the view that the petitioner had not been cooperating with the....
December 7, 2021 Case Laws GST

Seizure of goods alongwith the vehicle - E-way bill which accompanied the goods had expired before the goods could be delivered and meanwhile the vehicle developed some.....
December 7, 2021 Case Laws GST

Classification of goods - rate of GST - Fryums (different shapes and sizes of PAPAD) manufactured - The traditionally Papad has been prepared manually, in round shape.......
December 7, 2021 Case Laws GST

Classification of goods - Epoxidised Soya bean Oil - AAR - the Epoxidised Soyabean Oil is manufactured from Soyabean refined Oil i.e. vegetable oil not from the animal......
December 7, 2021 Case Laws GST

Classification of goods - rate of GST - Himsa Plus Oil, which is a ayurvedic hair oil used for various hair disease and headache - beauty product or medicinal products -....
December 7, 2021 Case Laws GST

Valuation - Section 15 of CGST Act - reimbursement of Employee Provided Fund & ESI - there is no contractual agreement with the recipient of supply to act as his pure......
December 7, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice after the expiry of period of four years - Admissibility of deduction u/s 80I - The issue was already considered by the AO - In.....
December 7, 2021 Case Laws Income Tax

Taxability of rent received - Income from house property - the rule of consistency would certainly have a role to play here and we find that assessee had been having the....
December 7, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Reopening of assessment u/s 147 - addition of unexplained investment in property u/s 69 - firstly the AO who records the reasons and issues a......
December 7, 2021 Case Laws Income Tax

Disallowance of interest as per provisions of Section 36(1)(iii) pertaining to interest free advances made treating the same to be not for the purpose of business of the....
December 7, 2021 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - Even if the exporter had ceased to operate from that premises and had not got......
December 7, 2021 Case Laws Customs

Imposition of consolidated penalty levied u/s 112(a) read with Section 114A and 114AA of Customs Act - Appellant engaged for clearance of goods on commission basis -......
December 7, 2021 Case Laws Customs

Benefit of exemption - Import of artificial glass - Machine Tuft/Coated Polyethylene Twisted Grass for soccer field known as ‘artificial grass’ and agrifab field sweeper....
December 7, 2021 Case Laws Service Tax

Entitlement to Interest on the amount of deposit, pending litigation, from the date of deposit till the date of actual refund - such amount deposited during......
December 7, 2021 Case Laws Service Tax

Valuation - inclusion of reimbursable expenses in the gross value of the for determination of the value of taxable service - It is found that the issue in respect of the....
December 7, 2021 Case Laws Central Excise

Clandestine removal - denial of opportunity of cross-examination of witnesses - The only question is at what stage would he be entitled to cross-examine the witnesses -.....
December 7, 2021 Case Laws Central Excise

Valuation - inclusion of cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) in the assessable value of the motor vehicles sold by the appellant to the......
December 7, 2021 Case Laws Central Excise

Remission of duty - finished goods destroyed in the fire accident - inputs contained in the semi-finished goods destroyed in the fire accident - principles of natural......
December 7, 2021 Case Laws Indian Laws

Dishonor of Cheque - The presumption under Section 139 is a rebuttable presumption and the onus is on the accused to raise the probable defence. The standard of proof......
December 6, 2021 Case Laws GST

Seeking direction regarding restoration of old registration number under the GST Act - validity of demand as a result of denial of the Input Tax Credit (ITC) to the......
December 6, 2021 Case Laws GST

Rejection of refund of unutilized compensation cess - Not only the show cause notice lacks the clarity and requisite material necessary to meet with the same, the order.....
December 6, 2021 Case Laws GST

Provisional attachment of properties - Section 83 of the Central Goods and Services Tax Act, 2017 - The Court chooses not to enter into the arena of the merit at this......
December 6, 2021 Case Laws GST

Disbursement of refund - Section 56 of the CGST Act - Payment of interest on late payment can never furnish the reason to delay payment, the four weeks time is granted......
December 6, 2021 Case Laws GST

Input Tax Credit - GST charged by service provider on hiring of bus, having seating capacity of more than thirteen person for transportation of employees to & from......
December 6, 2021 Case Laws GST

Input Tax Credit - Tax paid on cost proposed to be incurred - According to the provisions of Sec. 17(5) read with the explanation to it, credit of civil structure is......
December 6, 2021 Case Laws Income Tax

Validity of Revision u/s 264 - Reopening of assessment u/s 147 - Whether revision under Section 264 of the 1961 Act is an alternate remedy to the remedy of regular......
December 6, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - the words are clean and simple and in order to expose the assessee to the penalty, unless the case is strictly covered by the Proviso, the......
December 6, 2021 Case Laws Income Tax

Exemption u/s 11 - RTI - certificate of registration u/s 12A not traceable - the record which is to be maintained of the unit by the concerned authority is required to......
December 6, 2021 Case Laws Income Tax

Disallowance of depreciation on guest house - assessee has claimed depreciation @ 10% on guest house, which is applicable to factory and office buildings - assessee had.....
December 6, 2021 Case Laws Income Tax

Upward TP adjustment on account of reimbursement of expenses - The expenses in question were thus clearly for the purpose of the business of the assessee, and deserved......
December 6, 2021 Case Laws Income Tax

Upward TP adjustment on account of corporate guarantee - There has to be a proper determination as to whether there is prohibition of the imported goods. This exercise......
December 6, 2021 Case Laws Customs

Classification of imported goods - Areca Nuts - There has to be a proper determination as to whether there is prohibition of the imported goods. This exercise can be......
December 6, 2021 Case Laws Customs

Rejection of application for provisional release of the seized warehoused goods - The warehoused goods which are meant for export only must be released provisionally by.....
December 6, 2021 Case Laws Customs

Levy of interest on Customs duty levied before final assessment - Section 18(3) of the Customs Act - The legality of findings of the Commissioner (Appeals) that such......
December 6, 2021 Case Laws Service Tax

SVLDRS - Right of the petitioner to get deduction of deposits made prior to the issuance of show cause notice - Amount deposited by the petitioner falls in the second......
December 6, 2021 Case Laws Service Tax

Refund of Service Tax - service tax was paid under the mistake of law - Unjust enrichment - Instead of discharging the burden of correctly classifying and establishing......
December 6, 2021 Case Laws Service Tax

Classification of services - Appellant’s activities relating to Horizontal Directional Drilling (HDD) works - The learned Commissioner has erred in adjudicating the......
December 6, 2021 Case Laws Central Excise

Legality and validity of the show cause notices (SCN) - The impugned show cause notice once again of raising the very issue when the order of Commissioner (Appeals) has.....
December 6, 2021 Case Laws Central Excise

Levy to Excise Duty - Ready Mix Concrete (RMC) - Extended period of limitation - in the facts and circumstances, it is concluded that what has been manufactured and......
December 6, 2021 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or other liability - vicarious liability against the appellants - The test to determine if the Managing Director or a......
December 6, 2021 Case Laws Indian Laws

Principle of Issue Estoppel - Simultaneous parallel proceedings while arbitration proceedings - So long as the award passed by the Arbitrator – Housing Commissioner......
December 4, 2021 Case Laws GST

Seeking grant of Anticipatory Bail - fraudulent availment and passing on ineligible/fake Input Tax Credit - as per the scheme of the CGST Act, though the offence is of......
December 4, 2021 Case Laws GST

Levy of GST - contribution received from members - The doctrine of mutuality was examined by the Supreme Court in the context of the Sales Tax law. However, the amended.....
December 4, 2021 Case Laws VAT and Sales Tax

Inclusion of CST turnover into the VAT turnover - TNVAT Act, 2006 - the overlap between the CST Act, 1956 and the TNVAT Act, 2006 and the Rules made thereunder are only.....
December 4, 2021 Case Laws VAT and Sales Tax

Set off the excess entry tax paid - After verifying the total entry tax paid by the petitioner, for each of the assessment years referred, and the sales tax paid or set.....
December 4, 2021 Case Laws Indian Laws

Professional misconduct of Chartered Accountant - In fact, the Disciplinary Committee rightly refrained from interfering in the report by observing that it had no......
December 4, 2021 Case Laws GST

Release of seized goods with vehicle - The alleged loading of goods from different places renders even the e-way bill and the invoice suspect. The notice also refers to.....
December 4, 2021 Case Laws GST

Violation of the principles of natural justice - Release of detained goods - bill & E-way bill was mismatched - The order impugned is in the complete breach of the......
December 4, 2021 Case Laws GST

Scope of Supply - import of goods - trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another......
December 4, 2021 Case Laws GST

Classification of goods - rate of tax - sale/ supply of Fryums (papad) manufactured by the applicant - The product “fried - different shapes and sizes Papad” involved in....

1 ....5 6 7 8910 11 12 13........ 102

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

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

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

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

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

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

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