Demand not sustainable when Service Tax is already paid prior to its levy
The CESTAT, Ahmedabad in Chiron Behring Vaccines Private Limited v. C.C.E. & S.T.-Surat-ii [Service Tax Appeal No. 403 of 2012 […]
CESTAT, Important Pronouncements
Important Pronouncements
GST Law, Important Pronouncements
Assessee allowed to submit an additional reply to a SCN against non-payment of tax within prescribed period under the SVLDRS
The Hon’ble Madras High Court in M/s. P.K. Japee & Co. v. Deputy Commissioner of GST and Central Excise and
GST Law, Important Pronouncements
Writ petition filed before the passing of the final order is premature and not maintainable
The Hon’ble Madras High Court in the matter of Geethanjali v. the Assistant Commissioner of CGST & CE [W.P. No.35024
GST Law, Important Pronouncements
Assessee allowed to file an appeal after the delay of a negligible period
The Hon’ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors.
Important Pronouncements, Income Tax, Income Tax Case Law
Notice issued to non-existent company after its amalgamation is not valid under Income Tax
The Hon’ble Bombay High Court in CLSA India Private Limited v. the Deputy Commissioner of Income-Tax [Writ Petition No. 2462
GST Law, Important Pronouncements
Cancellation of registration without providing the reason in the SCN/Order is cryptic in nature
The Hon’ble Gujarat High Court in Neha Enterprise v. State of Gujarat [R/Special Civil Application No. 20505 of 2022 dated
GST Law, Important Pronouncements
Assessment proceedings suffer from major procedural flaws due to the lack of a proper SCN
The Hon’ble Jharkhand High Court in M/s. Solex Energy Limited v. the State of Jharkhand and Ors. [W.P (T) No.
GST Law, Important Pronouncements
SCN/Order issued without giving any specific details or reasons for taking any action are not sustainable
The Hon’ble Delhi High Court in Marg Erp Ltd v. Commissioner of Delhi Goods and Service Tax & Anr. [W.P.(C)
Important Pronouncements, Income Tax, Income Tax Case Law
TDS not applicable on trade discount allowed to customers if specified in invoice
The ITAT, Chennai in Konda Srinivasaiyer v. The Principal Commissioner of Income Tax-1 [ITA No.: 290/Chny/2022 dated January 4, 2023] has
GST Law, Important Pronouncements
Appeal filed offline cannot be denied on technical grounds
The Hon’ble Allahabad Court in M/s. Yash Kothari Public Charitable Trust v. the State of U.P and Ors. [Writ Tax