Power of provisional attachment under GST is draconian in nature
M/S Radha Krishan Industries v. the State of HP [Civil Appeal No 1155 of 2021 dated April 20, 2021] This […]
Important Pronouncements
Important Pronouncements
Important Pronouncements
SC revived Limitation extension Order till February 28, 2022
The Hon’ble Supreme Court in the matter of Re Cognizance For Extension of Limitation [Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020 dated January
Important Pronouncements
EOU not entitled to claim refund of TED on its own, may avail of the entitlements of DTA supplier specified in FTP
The Supreme Court of India in the matter of Sandoz Private Limited v. Union of India [Civil Appeal No. 3358
Important Pronouncements
Non-submission of receipt of electricity bill is not a ground of rejection of application for GST registration
The Allahabad High Court in the matter of Ranjana Singh v. Commissioner of Service Tax [W.P (Tax) 1084 of 2021
Important Pronouncements
Service Tax refund cannot be denied merely on account of procedural lapse of filing TRAN-1
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”) in the matter of M/s. Bharat Heavy Electricals
Important Pronouncements
Refund claim cannot be rejected under the GST regime on the belated amount paid for the transactions made during CENVAT regime
The Hon’ble CESTAT, Chennai in M/S. Circor Flow Technologies India Private Ltd. v. Principal Commissioner of GST & Central Excise,
Important Pronouncements
Whether Form GSTR-3B is a return or not under the CGST Law
The Hon’ble Supreme Court of India in Union of India & Ors. v. Aap and Company [Civil Appeal No(s). 5978/2021
Important Pronouncements
Revenue Department directed to issue a discharge certificate in FORM SVLDRS-4 either manually or electronically
The Hon’ble Madras High Court in M/S. S.D. Arun Associates v. Designated Committee (SVLDRS) & Anr. [W.P.(MD)No.21092 of 2021 and
Important Pronouncements
Directed Revenue Department to either modify the GST portal to facilitate filing of TRAN-1 to claim the ITC or accept returns manually
The Hon’ble Orissa High Court in Ashok Kumar Meher v. Commissioner of Sales Tax & GST, Odisha, Cuttack & Ors.
Important Pronouncements
Authorised officer conducting the search & seizure cannot retain the documents/ assets beyond 15 days and encash IVPs for adjustment against tax liability
The Hon’ble Kerala High Court in Dr. R.P. Patel & Ors. v. the Assistant Director of Income Tax (Investigations) &