Judgements by Admin

Unless the ITC is both availed and utilized, interest cannot be levied on the registered taxpayer

Admin 21 October 2024 at 10:16

The Hon'ble Calcutta High Court, in the case of M/s Utpal Das v. State of West Bengal [Writ Petition No. 18241 of 2022 dated July 18, 2024] quashed the Orders of the proper officer and the Appellate Authority, where the Assessee claimed excess ITC du

Posted in GST | 1245 Views

Penalty should not be imposed for mentioning wrong vehicle number with a difference of three digits in E-Way Bill

Admin 31 January 2024 at 10:06

The Hon'ble Allahabad High Court in the case of Hindustan Herbal Cosmetics v. State of UP [Writ Tax No. 1400 of 2019 dated January 2, 2024] allowed the writ petition and set aside the orders imposing penalty on the ground that the typographical error

Posted in GST | 306 Views

No Service Tax liability when the construction of flat is for the personal use of the service recipient

Admin 11 May 2023 at 10:31

The CESTAT, Chennai in M/s. Rani Meyyammai Towers v. Commissioner of Service Tax[Final Order No. 40307-40308 of 2023 dated April 26, 2023] has set aside the order demanding Service Tax on construction of flats under the category of Construction of Co

Posted in Service Tax | 313 Views