Home Highlights July 2017 Year 2017 This

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1. Tax refund adjustment towards the arrears of the tax - respondent authorities have applied the refund tax towards penalty only but not towards the arrears of tax - the...

2. The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

3. Rejection of “cum tax” claim - Demand of service tax on the basis of TDS statement - There seems no reason to deny benefit of cum tax value in view of the fact that...

4. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

5. SVLDRS - This scheme is for recovery of duty as also to recover tax and arrears of deficit amount. The scheme has been enacted with an object and purpose to minimize the...

6. Control of income-tax authorities - U/s 118 of IT ACT 1961 - Specifies the income-tax authority or authorities as subordinate to such other income-tax authority or...

7. Recovery of service tax - Recovery before adjudication of upon the matter and fixed the quantum of service tax - the recovery which is being made that smacks with...

8. Recovery from the directors u/s 179 - Attachment of property - Arrears of taxes other liabilities of private company - here was no satisfaction recorded that the tax...

9. Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit - CGST - Circular

10. Writing off of arrears of Central Excise, Service Tax and Customs duty - Constitution of Committees to advise the authority for writing off of arrears-reg - Circular

11. Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

12. Recovery of outstanding sales tax dues of respondent which is in liquidation from the directors as an arrears of land revenue - Violation of principle of natural justice...

13. Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme - classification of “tax dues” under the “arrears category” - once the pending litigation had been withdrawn,...

14. Validity of refund order - Failure to get Certificate of Export in time - the revisional authority passed an order assessing the tax liability of the appellant/writ...

15. The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides...