Entire disputed amount required to be deposited before opting writ remedy
The Hon’ble Orrisa High Court in Krushna Mohan Dutta v. Commissioner of CT & GST, Odisha & Others [W.P (C) […]
GST Law, Important Pronouncements
Important Pronouncements
GST Law, Important Pronouncements
Adjudicating Authority must provide hearing opportunity before passing an adverse order
The Hon’ble Allahabad High Court in B.L. Pahariya Medical Store v. State of U.P [Writ Tax No. 981 of 2023
CESTAT, Important Pronouncements, Service Tax 2023
Service Tax is not leviable on School buses as they are not categorised under the definition of ‘Cab’
The CESTAT, Ahmedabad in Akshar Travels v. C.C.E. & S.T.-Daman [Service Tax Appeal No. 263 of 2012-DB dated August 17,
CESTAT, Important Pronouncements
Gaming laptops are “Automatic data Processing Machines” and not “Video Game Console”
The CESTAT, Chennai in M/s. Asus India Private Limited v. Commissioner of Customs [Customs Appeal No. 42563 of 2018 dated
Important Pronouncements
Customs dues do not impact the rights of secured creditors
The Hon’ble Supreme Court in Industrial Development Bank of India v. Superintendent of Central Excise and Customs and Others [Civil
GST Law, Important Pronouncements
Cash cannot be seized without official seizure under CGST Act
The Hon’ble Delhi High Court in Baleshwari Devi v. Additional Commissioner (Anti-Evasion), Central Goods and Service Tax [W.P.(C) 5056 of 2023
GST Law, Important Pronouncements
ITC not allowed to buyer if supplier did not pay GST to the Government
The Hon’ble Patna High Court in M/s. Aastha Enterprises v. State of Bihar [CWJ 10395 of 2023 dated August 18,
CESTAT, Important Pronouncements
No penalty if all taxes are paid before issuance of SCN
The CESTAT, Chennai in M/s. Susee Auto Sales & Service Pvt. Ltd. v. Commissioner of GST & Central Excise [Service
GST Law, Important Pronouncements
Supreme Court to Decide on GST Implications of Immovable Property; Next Hearing on August 23
The Supreme Court of India heard the case Chief Commissioner of Central Goods And Service Tax & Ors. v. M/s.
CESTAT, Important Pronouncements
Transportation charges up to buyer’s premise, if included in agreed price, count towards assessable value
The CESTAT, Kolkata, in M/s Satya Megha Ispat Pvt. Ltd. v. Commissioner of Central Excise [Excise Appeal No. 71484 of