Judgements and Orders, Supreme Court and High courts of India
Credit of service tax cannot be denied on the ground of 'no nexus with output services'
Bimal Jain 13 December 2022 at 11:20
The Central, Excise and Service Tax Appellate Tribunal, Mumbai ("the CESTAT") in the case of M/s. Sequoia Capital India Advisors Pvt. Ltd. v. Commissioner of CGST & Central Excise (Service Tax Appeal No. 87174 of 2019) dated December 01, 2022 held th
Non-speaking order under GST is not valid: Calcutta HC
Bimal Jain 12 December 2022 at 14:40
The Hon'ble Calcutta High Court ("the High Court") in the case of Maxxcab Wires & Cables Pvt Ltd & Anr vs State Tax Officer [W.P.A. 24558 of 2022 dated November 24, 2022] held that the Non-speaking Order under Goods and Services Tax ("GST") is not va
The West Bengal Authority of Advance Ruling ("the WBAAR") in Re: M/s Shree Powertech [WBAAR 17 of 2022 dated October 21, 2022] ruled that the subcontractors are not eligible for the Goods and Service Tax ("GST") concession rate on shifting electrical
Only Profit element can be added to income, not sales amount
Bimal Jain 12 December 2022 at 14:40
The Income Tax Appellate Tribunal, Jaipur ("the ITAT") in the case of Mr. Nikhil Garg v. Income Tax Officer (ITA No. 180/JP/2018) dated February 14, 2022 held that in no case the entire sales amount can be treated as income and only the profit embedd
The Income Tax Appellate Tribunal, Mumbai Bench ("the ITAT") in the case of Abbasbhai A. Upletawala v. Income Tax Officer Ward 16(1)(1) [ITA No. 5332/Mum/2015 dated October 21, 2022] asked the government to bring out a mechanism to ensure tax recover
The Customs Excise and Service Tax Appellate Tribunal, New Delhi ("the CESTAT") in the cases of M/s. Surya Jyoti Global Logistics, Custom Broker Vs. Commissioner of Customs (Custom Appeal No. 50789 of 2021), vide [Final order No. 51144-51146/2022] da
Mere E-Way Bill Expiry Does Not Establishes Intention to Evade Taxes
Bimal Jain 12 December 2022 at 10:03
The Hon'ble Gujarat High Court ("the High Court") in the case of M/s. Shree Govind Alloys Pvt. Ltd. v. State of Gujarat (R/Special Civil Application No. 23835 of 2022)dated December 01, 2022, held that mere expiry of the e-way bill during transit of
GST is not applicable on amount towards unparalled insurance scheme
FCS Deepak Pratap Singh 12 December 2022 at 09:45
The Maharashtra Appellate Authority of Advance Ruling (AAAR)- has ruled that the GST is not applicable on charges collected under an unparalleled health scheme.
The Supreme Court of India ("the Supreme Court") in the case of Commissioner of Central Excise & Service Tax v. Merino Panel Product Ltd [Civil Appeal No. 6891 OF 2018 dated December 5, 2022] held that the Circular No. 643/34/2002-CX ("Circular") dat
FIR cannot be registered in entry tax evasion cases in the absence of provision under VAT Act
Bimal Jain 10 December 2022 at 17:32
The Hon’ble High Court of Punjab and Haryana at Chandigarh ("the High Court") in the case of Deepak Kumar v. State of Punjab [CRM-M-38352-2014 dated November 29, 2022] held that in case of tax evasion, First Information Report ("FIR") cannot be regis
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