Claim of ITC through GSTR-3B justified since Form GST ITC-02 was not live on common portal
The Hon’ble Allahabad High Court in M/s Tikona Infinet Private Limited v. State of U.P. [Writ Tax No. 859 of […]
GST Law, Important Pronouncements
Important Pronouncements
CESTAT, Important Pronouncements, Service Tax 2023
No service tax on transportation of articles which are not goods as per Sales of Goods Act
The CESTAT, Ahmedabad in M/s Panoli Enviro Technology Limited v. Commissioner of Central Excise & ST, SURAT-II [Service Tax Appeal
GST Law, Important Pronouncements
Revenue Department cannot seize cash which does not form part of stock in trade
The Hon’ble Supreme Court in the matter of State Tax Officer v. Shabu George (Ib) Special Leave Petition (SLP) No.27670/2023
GST Law, Important Pronouncements
ITC of recipient cannot denied without conducting due diligence of supplier
The Hon’ble Calcutta High Court in Suncraft Energy Private Limited and Another v. The Assistant Commissioner, State Tax [MAT 1218
GST Law, Important Pronouncements
Higher penalty cannot be levied where owner of goods come forward in case of detention
The Hon’ble Allahabad High Court in M/s. Margo Brush India & Ors. v. State of U.P [ Writ Tax No.
GST Law, Important Pronouncements
Loan facility to credit card holder not a credit card service, exempt from GST
The Hon’ble Calcutta High Court in Ramesh Kumar Patodia v. City Bank N.A. and Ors. [APO 10/2023 with WPO 547/2019
CESTAT, Important Pronouncements
Revenue Department cannot pass subsequent order in the matter which is already been adjudicated
The CESTAT, Ahmedabad, in Neeraj Sharma v. Commissioner of Customs, Kandla [Customs Appeal No. 12056 of 2018-DB dated July 24,
CESTAT, Important Pronouncements, Service Tax 2023
No service tax on ancillary services for sale of goods when included in the full invoice value
The CESTAT, Ahmedabad in M/s. Jivan Jyot Motors Pvt Ltd. [Service Tax Appeal No. 13811 of 2014-DB dated July 24,
GST Law, Important Pronouncements
Refund application cannot be rejected without giving proper reason
The Hon’ble Delhi High Court in the matter of M/s Chegg India Pvt. Ltd. v. Commissioner of Central Goods and
GST Law, Important Pronouncements
No bar for prosecution under IPC merely because the provision of GST law prescribes punishment
The Hon’ble Jharkhand High Court in Anupam Kumar Pathak v. The State of Jharkhand and Ors. [W.P. (Cr.) No. 141