Interest leviable only on cash portion of GST liability with retrospectively from July 1, 2017
The Hon’ble Chhattisgarh High Court in the case of M/s Abis Export India Private Limited v. State of Chhattisgarh, [WPT […]
Important Pronouncements
Important Pronouncements
Important Pronouncements
Appellant is entitled to interest from the date of deposit to the date of refund
The CESTAT, New Delhi in the matter of M/s BBM Impex Pvt. Limited v. Principal Commissioner of Customs (Preventive) [Customs
Important Pronouncements
Can Non-Restoration of GST Registration be brought within the ambit of “Right to Livelihood” under Article 21
The Orissa High Court, in the case of M/s Durga Raman Patnaik v. Additional Commissioner of GST (Appeals) and Others,
Important Pronouncements
An Appeal u/s 107 of CGST Act against cancellation of GST registration cannot be denied solely because remedy u/s 30 of CGST Act was not exercised by the assessee
The Hon’ble Karnataka High Court in M/s Shailaja Chandrashekar v. Additional Commissioner of Central Tax (Appeals), [Writ Petition No. 17778/
Important Pronouncements
Failure to Mention Allegations of Fake Invoice against Assessee is Invalid
The Hon’ble Bombay High Court in the case of Archana Textile Corporation Vs. State of Maharashtra and Ors. [Writ Petition
Important Pronouncements
SC to decide whether Service tax leviable on secondment of employees
The Division Bench of the Hon’ble Supreme Court of India, comprising of Hon’ble Mr. Justice Sanjiv Khanna and Hon’ble Mr.
Important Pronouncements
Charitable institution, society or trust should ‘solely’ engage itself in educational activities and not in any activity of profit to enjoy tax exemption
The Hon’ble Supreme Court in M/s. New Noble Educational Society, v. The Chief Commissioner of Income Tax 1 [Civil appeal
Important Pronouncements
Electronic filing of the reply of SCN is not mandatory in Form GST-DRC-06
The Hon’ble Madras High Court in Asia (Chennai) Engineering v. Assistant Commissioner (ST) (FAC) [W.P. (MD).Nos.13851 and 13870 of 2022
Important Pronouncements
Hotel accommodation service used by employee is an eligible input service for availment of Credit
The Hon’ble CESTAT, Delhi in M/s Bharat Heavy Electricals Ltd. v. Commissioner, Central Excise & CGST-Dehradun [Final Order No. 50958
Important Pronouncements
SC: Argument of promissory estoppel not valid in limiting erstwhile Area based exemption upto 58% under GST
The Hon’ble Supreme Court of India in M/S Hero Motocorp ltd. v. Union of India & ors. [Civil Appeal No.