Gujarat High Court ruling on levy of IGST on ocean freight service under reverse charge

 31 March 2020

High Court- held that the Notification prescribing rate of 5% in case of transportation service for import of goods and Entry No. 10 of RCM Notification requiring importer to pay tax under reverse charge, are ultra vires the IGST Act and hence, uncon

Posted in GST |    0 comments |   105 hits


Gujarat HC allows Rebate of Excise Duty to Petitioner in Cash instead of Cenvat Credit in post GST regime

 27 March 2020

Thermax Ltd. (-Petitioner- )is engaged in the manufacture of Boilers, Heaters, Heat Pumps and Pollution control equipment for industrial use and all these equipment-s are capital goods falling under Chapter 84of the Central Excise Tariff Act, 1985 (-

Posted in GST |    0 comments |   154 hits


Income accrues only when due and on corresponding liability of other party to pay

 23 March 2020

This order of ITAT Mumbai, upheld by the Bombay High Court further establishes the principle that for an income to accrue to a person, corresponding liability to pay should also arise to the other party.

Posted in Income Tax |    0 comments |   210 hits


Tax credit to be granted in the year in which income is assessed

 17 March 2020

Many a times, we come across cases where the invoice has been raised close to the cut-off date, i.e. closer to the end of a financial year and the customer has accounted for and paid the invoice amount, as well as deducted and deposited the tax at ap

Posted in Income Tax |    0 comments |   263 hits


GST Case Law briefing on activities of milk chilling & packing services

 17 March 2020

The M/s. Gujarat Co-operative Milk Marketing Federation Limited (Applicant) is a Co-operative Society registered under the Gujarat Co-operative Societies Act,1961 and is an apex body for marketing of milk and milk products produced by the various Dis

Posted in GST |    0 comments |   377 hits


HC: Dismiss 100% Budgetary support for area based exemption in post GST regime

 16 March 2020

The Hon'ble HC, Delhi in the matter of M/s Hero Motocorp Ltd. v. Union of India &Ors. [W.P.(C) 505/2020 & CM APPL. 1328/2020 dated March 2, 2020] dismissed the writ petition seeking complete exemption by way of reimbursement of the amount of Central

Posted in GST |    0 comments |   165 hits


HC: Dismiss 100% Budgetary support for area based exemption in post GST regime

 14 March 2020

The Hon'ble HC, Delhi in the matter of M/s Hero Motocorp Ltd. v. Union of India &Ors. [W.P.(C) 505/2020 & CM APPL. 1328/2020 dated March 2, 2020] dismissed the writ petition seeking complete exemption by way of reimbursement of the amount of Central

Posted in GST |    0 comments |   339 hits


AAAR: Breakwater is not 'plant and machinery' but a 'civil structure', not eligible for ITC

 14 March 2020

M/s Konkan LNG Private Limited ("the Appellant" or "KLPL") is engaged in the regasification of LNG. The LNG reaches to the plant through the jetty where it is unloaded from various cargoes. That in order to prevent jetty from high tide and forceful s

Posted in GST |    0 comments |   231 hits


No GST on 'Mobilization Advance' received in Pre-GST Era

 09 March 2020

Shapoorji Pallonji & Company Private Limited ('Applicant') is engaged in the construction business dealing with various clients under Composite Works Contracts involving supply of both goods & services. They had entered into an agreement, dated Novem

Posted in GST |    0 comments |   307 hits


SC: Performance of Charitable Activity not Compulsory for Registration of New Trust u/s 12AA of IT Act

 07 March 2020

The present appeal has been filed by the Director of Income Tax ('Appellant') against the impugned judgment passed by the Hon'ble Delhi High Court ('Delhi HC') holding that a newly registered Trust is entitled for registration under section 12AA of t

Posted in Income Tax |    0 comments |   387 hits


SC dismisses SLP against HC order in Adfert case allowing to file/ revise TRAN-1

 06 March 2020

The Hon'ble Supreme Court in the matter of Union of India v. Adfert Technologies Pvt. Ltd. [SLP No. 4408 dated February 28, 2020] has rejected a Special leave Petition filed by the department against the order of the Hon'ble HC, Punjab and Haryana al

Posted in Income Tax |    0 comments |   303 hits


IGST refund allowed even if CG imported under EPCG Scheme for the period of July 1, 2017 to October 12, 2017

 02 March 2020

The Hon-ble HC, Gujarat in the matter of M/S Prince Spintex Pvt Ltd v. Union of India [R/Special Civil Application No. 20756 of 2018 dated February 3, 2020] allowed refund of IGST paid on imports of capital goods under Export Promotion Capital Goods

Posted in GST |    0 comments |   298 hits


Rajasthan HC allows bail application of a CA upon furnishing of personal bond

 17 February 2020

The Hon-ble HC, Rajasthan in Paridhi Jain v. State [S.B. Criminal Miscellaneous Bail Application No. 742/2020, 48/2020 dated January 20, 2020]after considering the fact that fact that the Petitioner being a practising Chartered Accountant and a lady

Posted in Others |    0 comments |   384 hits


Supreme Court's Verdict on FIR Registration and Investigation

 10 February 2020

Madras High Court case of C. Kumaravel v. The Director General of Police and ors., has reiterated that Section 482 of Code of Criminal Procedure is not an alternate remedy to Section 156(3) of Code of Criminal Procedure, 1973 on refusal of police to

Posted in Corporate Law |    0 comments |   405 hits


Madras HC: No service tax on payment received from employees for Notice Period

 08 February 2020

The Hon-ble HC, Madras in the matter of GE T & D India Limited v. Deputy Commissioner of Central Excise [W.P. Nos. 35728 to 35734 of 2016 and WMP. Nos. 30704 to 30710 of 2016 dated November 7, 2019] held that service tax is not leviable on the paym

Posted in Service Tax |    0 comments |   392 hits


IGST on Ocean Freight as Ultra Vires & Unconstitutional - Gujarat HC

 27 January 2020

In a landmark judgment in the case of Mohit Mineral Pvt. Ltd. v. UOI [Special Civil Application No. 726/2018 decided on January 23, 2020], the Hon'ble Gujarat HC has declared levy of Integrated Goods and Services Tax ('IGST') on ocean freight & corre

Posted in GST |    0 comments |   497 hits


AAR: GST leviable on the compensation paid to lessor for vacating its claim

 27 January 2020

The Hon'ble AAR, Goa in the matter of M/s Goa Industrial Development Corporation [AAR No. GOA/GAAR/01 of 2019-20/1875 dated October 17, 2019] has held that the compensation paid by the Applicant on lessor's deposit would clearly qualify as 'supply of

Posted in GST |    0 comments |   442 hits


Madras HC denies exemption benefit w.r.t. imports made prior to registration under Rules

 24 January 2020

The Hon'ble Madras HC in Civil Miscellaneous Appeal No. 1699 of 2017 dated January 6th, 2020, allowed the Revenue's appeal to hold that to avail the exemption of duty under any Notification, the Rules and Regulations and the conditions prescribed the

Posted in LAW |    0 comments |   464 hits


HC directs adjudicating authority to construe intimation letter demanding interest as SCN and give an opportunity of being heard

 26 December 2019

The Hon-ble HC, Jharkhand in the matter of Godavari Commodities Ltd. v. The Union of India [W.P.(T) No.1786 of 2019 decided on December 3, 2019] has held that the intimation letter for payment of interest is to be treated as a show cause notice and d

Posted in LAW |    0 comments |   645 hits


HC: Attachment cannot be made on Petitioner's property to recover dues of erstwhile owner

 24 December 2019

The Hon'ble HC, Gujarat in the matter of M/s Choksi Texlen Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 8096 of 2019 dated October 18, 2019] instructs Revenue authorities to withdraw the charge and attachment made on the Petitioner'

Posted in LAW |    0 comments |   667 hits






Updated on : 08/04/2020 01:21:02


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