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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 6251 to 6300 of 9427 Records

1 ....122 123 124 125126127 128 129 130........ 189

May 2, 2024 Case Laws Service Tax

Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite......
May 2, 2024 Case Laws Service Tax

Reversal of proportional CENVAT Credit - trading activity - The Revenue argued that the appellant did not exercise the option u/r 6(2) in writing before the......
May 2, 2024 Case Laws Central Excise

Process amounting to manufacture - activity of labelling - availing the cenvat credit of the duty paid by its Jammu unit - The Supreme Court examined whether the......
May 2, 2024 Case Laws Central Excise

Entitlement for refund of input credit in cash, which was neither transitioned in accordance with TRAN-1 (GST) procedure into the new regime nor got reflected in the......
May 2, 2024 Case Laws Central Excise

Levy of Personal Penalty on the Director of the company and Drivers of the trucks (transporters) - Penalties u/r 26 of CER - Abetment - Clandestine removal - gutka - The....
May 2, 2024 Case Laws Central Excise

Undue delay in processing refund - The Tribunal referred to Section 11B of the Central Excise Act, which requires authorities to examine refund applications and either......
May 2, 2024 Case Laws Central Excise

Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal.....
May 2, 2024 Case Laws VAT and Sales Tax

Recovery of Tax Dues versus Secured Creditors - priority of security interest and its enforcement over the Secured Assets - The High court clarified the priority of......
May 2, 2024 Case Laws Indian Laws

Smuggling - Non-Compliance with Mandatory Procedure under Section 42 of the NDPS Act - Violation of Section 50 - The Supreme Court ruled that since the search and......
May 2, 2024 Case Laws Indian Laws

Restraint from posting, circulating or publishing the article in respect of the respondent-plaintiff on any online or offline platform till the next date of hearing -......
May 1, 2024 Case Laws GST

Scope of SCN - impugned order proceeds on a completely different basis from the SCN - Entitlement to ITC - The High Court observed a clear disparity between the initial.....
May 1, 2024 Case Laws GST

Determination of time limit for filing of Appeal before the Appellate Authority - Delay due to the online system's failure to upload the Order-in-Original with the......
May 1, 2024 Case Laws GST

Violation of principles of natural justice -cryptic order - Considering the circumstances and the cryptic nature of the impugned order, the High Court set aside the......
May 1, 2024 Case Laws GST

Extinguishment of liability as per order of NCLT - challenge to order issued u/s 73 of the SGST/CGST Act 2017 - The High Court noted the NCLT order's explicit directive.....
May 1, 2024 Case Laws GST

Garnishee order - long delay of about more than a year in filing these writ petitions - The High Court acknowledged the substantial delay in filing the writ petitions.......
May 1, 2024 Case Laws GST

Exemption supply or not - services of leasing of the land for industrial purposes by SMPK to the applicant - The Appellate Authority for Advance Ruling finds that while.....
May 1, 2024 Case Laws GST

Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The.....
May 1, 2024 Case Laws GST

Classification of goods - paper cups - The Authority determined that disposable paper cups fall under HSN Code 48234000, attracting a tax rate of 18%. This decision was.....
May 1, 2024 Case Laws GST

Supply of Goods or services - Sale of Demo Cars - Reimbursement of Loss on Sale of Demo Car - The AAR noted that the classification of the demo vehicle at the point of......
May 1, 2024 Case Laws GST

Entitlement to Input Tax Credit (ITC) - Inward supply of Car / Demo cars - Car used for demonstration purpose to the potential customer interested in buying Mercedes......
May 1, 2024 Case Laws GST

Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for....
May 1, 2024 Case Laws GST

Retrospective cancellation of GST registration - The show cause notice issued to the petitioner did not specify any cogent reason for cancellation but merely stated the.....
May 1, 2024 Case Laws Income Tax

Stay of demand - The High Court acknowledged that the grant of stay is within discretionary jurisdiction, and it does not sit in appeal over such discretion. The Court......
May 1, 2024 Case Laws Income Tax

Revision u/s 263 - scrutiny assessment was completed on the return of income filed - The High Court considered the arguments presented by both parties. It noted that a......
May 1, 2024 Case Laws Income Tax

Levy of penalty u/s 271C - Period of limitation - Failure to deduct TDS - The Appellate Tribunal analyzed the facts and submissions of both parties. It was observed that....
May 1, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued by the AO for taking case under scrutiny - The Tribunal meticulously examined......
May 1, 2024 Case Laws Income Tax

Foreign Tax Credit u/s. 90 - Assessee did not file Form 67 at the time of filing of her return of income - Referring to established case law, the Tribunal affirmed that.....
May 1, 2024 Case Laws Income Tax

Revision u/s 263 - source of cash found in the course of search remains unexplained and additions u/s 69A r.w. Section 115BBE - The Tribunal found merit in the......
May 1, 2024 Case Laws Income Tax

Addition u/s 69A r.w.s. 115BBE - assessee deposited cash during demonetization period - The Appellate Tribunal found the appellant's claim backed by sufficient......
May 1, 2024 Case Laws Income Tax

Estimation of income - Bogus purchases - Reliance on retracted statement - The ITAT, after reviewing the case, noted discrepancies in the reliance on these statements......
May 1, 2024 Case Laws Income Tax

New scheme for Tax on income of individuals and Hindu undivided family u/s 115BAC - Assessee had not filed Form 10-IE for opting the new tax regime within the stipulated....
May 1, 2024 Case Laws Customs

Export of Goods - Mis-declaration of Mud additive chemicals for oil well - Confiscation - The Tribunal found that the Commissioner's decision to confiscate the goods was....
May 1, 2024 Case Laws Customs

Classification - Import of ‘Accordion springs’ - The Tribunal rejected the appellant's reliance on expert opinions, stating that classification is a quasi-judicial......
May 1, 2024 Case Laws Customs

Jurisdiction of the First Appellate Authority - amendment of shipping bills - The Commissioner of Customs rejected the request, citing time limitations specified in a......
May 1, 2024 Case Laws Customs

Smuggling - Absolute confiscation of the twelve gold biscuits of foreign origin - The Tribunal noted a lack of conclusive evidence showing the gold was of foreign origin....
May 1, 2024 Case Laws Customs

Re-classification of Thorn - The Tribunal upheld the reclassification of the imported goods to CTI 76020090, agreeing with the authorities that the original......
May 1, 2024 Case Laws Customs

Undervaluation - Imports of high-end foreign cars - The appellate tribunal noted that the assessable value was determined using various sources, including the car......
May 1, 2024 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - SRA has not made the payments within the timeline - The tribunal noted that the impugned order was based on the premise that not......
May 1, 2024 Case Laws Insolvency and Bankruptcy

Appointment of the Appellant as the liquidator - The Tribunal found that the Appellant failed to comply with Regulation 31A(11) by not submitting the mandatory written......
May 1, 2024 Case Laws Insolvency and Bankruptcy

Approval of a resolution plan - The Tribunal dismissed objections raised by dissenting homebuyers, citing that since the homebuyers as a class assented to the plans,......
May 1, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Relevant date of default - The Tribunal noted the appellant’s arguments about defaults prior to the RBI’s COVID-19 moratorium guidelines but also......
May 1, 2024 Case Laws Service Tax

Challenging the validity of show cause notice (SCN) - Recovery of Swachh Bharat Cess - service provided by the petitioner by putting in rail linings - The High Court......
May 1, 2024 Case Laws Service Tax

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -......
May 1, 2024 Case Laws Service Tax

Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new......
May 1, 2024 Case Laws Central Excise

Recovery of rebate claim - Adjusted rebate claims towards their existing liabilities - The High Court confirmed that the petitioner was eligible for rebate on their......
May 1, 2024 Case Laws Central Excise

CENVAT Credit - Allegation of receipt of only invoices without receipt of duty paid goods - non-existent certain manufacturers and 1st stage dealers - While the......
May 1, 2024 Case Laws Central Excise

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January.....
May 1, 2024 Case Laws Central Excise

Reversal of CENVAT credit - Investment in shares - Exempt service or not - The Appellate Tribunal concurred with the appellant's argument that investment activities do......
May 1, 2024 Case Laws Indian Laws

Interest on the penalty amount - for the period when the initial order was stayed - The High Court observed that the regulations explicitly required the issuance of a......
April 30, 2024 Case Laws GST

Cancellation of GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the......

1 ....122 123 124 125126127 128 129 130........ 189

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number

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