FIR cannot be registered in entry tax evasion cases in the absence of provision under the VAT Act
The Hon’ble High Court of Punjab and Haryana at Chandigarh (“the High Court”) in the case of Deepak Kumar v. […]
Important Pronouncements
Important Pronouncements
Important Pronouncements
Notice is mandatory for physical verification of place of business under Rule 25 of the CGST Rules, 2017
The Hon’ble Delhi High Court (“the High Court”) in the case of M/s. Bimal Kothatri v. Assistant Commissioner (DSGST) &
Important Pronouncements
GST registration restored which was cancelled without due service of Show Cause Notice
The Hon’ble Kerala High Court (“the High Court”) in the case of Western offshore & marine projects Pvt. Ltd. v.
Important Pronouncements
Oxygen not a ‘Raw-Material’ for Manufacture of Steel, not Eligible for Concessional Sales Tax Rate
The Hon’ble Supreme Court of India (“the Supreme Court”) in the case of State of Jharkhand and Others v. Linde
Important Pronouncements
Chartered Accountants cannot be held guilty under PMLA merely on the ground of issuance of certificate in favour of accused
The Hon’ble Madras High Court (“the High Court”) in the case of Murali Krishna Chakrala Vs. The Deputy Director, Directorate
Important Pronouncements
No service tax payable on interest free security deposits taken from customer towards trading of shares
The CESTAT bench of Ahmedabad (“the Tribunal”) in the case of Marwadi Shares & Finance Ltd. v. C.C.E &S.T.-Rajkot (Service
Important Pronouncements
Bombay HC orders restoration of GST registration cancelled u/s 29(1) of the CGST Act
The Hon’ble Bombay High Court (“the High Court”) in the case of M/s. Euro Pratik Sales Corporation [W.P No.3380 OF
Important Pronouncements
GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime
The Hon’ble High Court, Jharkhand (“the High Court”) in the case of M/s. Usha Martin Ltd. v. Additional Commissioner &
Important Pronouncements
In case of change of AO, newly appointed AO shall continue proceeding from the stage where they were left by earlier AO
The Hon’ble Supreme Court (“the Supreme Court”) in the case of Dy. Commissioner of Income Tax New Delhi v. M/s
Important Pronouncements
Payment of one-time premium was not chargeable to tax under Service Tax under Renting of Immovable property
The CESTAT bench of Ahmedabad (“the Tribunal”) in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST (Service