Pre-Show Cause Notice consultation mandatory before issuance of SCN
In Dharamshil Agencies v. Union of India [R/SLP No. 8255 of 2019 decided on July 23, 2021] Dharamshil Agencies challenged […]
Important Pronouncements
Important Pronouncements
Important Pronouncements
Redemption fine and penalty imposed by the Revenue Department without final assessment is not permissible
The Hon’ble CESTAT Chandigarh in matter of M/s J.S. Steel Traders v. the Commissioner of Customs, Ludhiana [Custom Appeal No.
Important Pronouncements
HC directed Revenue Department for early disposal of representation made by assessee on charging of interest for delayed payment
In M/s. S. R. & Sons. v. Assistant Commissioner & Ors. [W.P. Nos. 15306 and 15307 of 2021 & WMP
Important Pronouncements
Delhi HC set aside the order passed by the Assessing Officer as no personal hearing was granted to the assessee
In Naresh Kumar Goyal v. National Faceless Assessment Centre & Ors. [ W.P.(C) 6245/2021 & CM APPLs. 19753-54/2021 decided on
Important Pronouncements
Tax evasion cannot be presumed merely based on e-way bill expiry
The Hon’ble Telangana High Court in Satyam Shivam Papers Pvt. Ltd. v. Assistant Commissioner ST & Ors. [Writ Petition No.
Important Pronouncements
HC imposed cost on GST Department for non-appearance and non-filing of counter-affidavit
In M/s. Anand and Anand v. Union of India & Ors. [W.P.(C) 2354/2021 & CM APPL. 6889/2021, decided on May
Important Pronouncements
HC directs the assessee to pay tax for pre-registration period in DRC-03 considering technical limitation in portal
In M/s. Joseph Tea Company ltd. v. State Tax Officer [WP(C)No. 17235 of 2020 decided on June 17, 2021] M/s.
Important Pronouncements
Payment of interest liability in installments is allowed due to pandemic situation
The Hon’ble Gauhati High Court in the case of M/s. Aich Brothers v. the Union of India [WP(C)/3222/2021, dated July
Important Pronouncements
Refund cannot be rejected on flimsy grounds as it defeats the very purpose of rebate schemes
In M/s. Nupur Viniyog Private Limited v. Commissioner of CGST & CX, Kolkata South Commissionerate [Service Tax Appeal No.75701 of
Important Pronouncements
Rejected anticipatory bail application due to severity of allegations and the conduct of the assessee
In Directorate General of CGST Intelligence (Delhi East Unit) v. Saurav Gupta [Bail Application No. 1423/21 decided on July 28,