Tax Guru2h
Chhattisgarh HC Dismisses Writ Challenging Constitutional Validity of Clauses (c) and (d) of Section 17(5) of CGST Act, 2017
Chhattisgarh High Court challenging the constitutional validity of clauses (c) and (d) of Section 17(5) of the Central Goods ...
Tax Guru1h
Orissa HC Stays Consolidated SCN Issued Under GST Act for Multiple Assessment years
Deputy Director, the Orissa High Court addressed a challenge to a show cause notice (SCN) issued under Section 74 of the ...
Tax Guru1h
Prima Facie Charitable Activities Not Taxable Under CGST Act: Delhi HC
1. Since the respondents are duly represented by learned counsels let a reply be filed on the writ petition within a period ...
Tax Guru4h
No Penalty on Goods in Transit with Tax Invoice & E-Way Bill for Subsequent Suspension of GST Registration
The petitioner argued that the interception and subsequent penalty were unjustified as the requisite documents were valid at ...
Tax Guru3h
Custom classification should rely on chemical nature of product, not its end-use
It is seen that note 1 (b) prescribes that products containing two or more isomers of same compound remain classifiable in ...
Tax Guru3h
CENVAT Credit Allowed on GTA Services for Transporting Goods to Buyer’s Premises
CCE, which clarified that for sales on FOR destination basis, the place of removal shifts to the buyer’s premises. Since ...
Tax Guru6h
Orissa HC dismisses GST Late Fee Petition, Suggests alternative remedy of appeal
Assistant Commissioner of State Tax, the Orissa High Court dismissed the writ petition challenging the imposition of a late ...
Tax Guru5h
Income Tax Scrutiny Guidelines Don’t Exclude Random Selection by AOs: Patna HC
In the case of Patna Smart City Limited Vs Assessment Unit (Patna High Court), the petitioner, a government company funded by ...
Tax Guru5h
Section 292B cannot cure defect of Scrutiny notice to a non-existent entity
The court emphasized that issuing a notice to a non-existent entity constitutes a jurisdictional defect, which Section 292B ...
Tax Guru5h
Himachal HC Upholds GST Levy on Mining Royalty
In this case, the nine-judge bench ruled that royalty is not a tax, thereby clearing the way for the levy of GST on the ...
Tax Guru14h
Allahabad HC Denies Road Tax Exemption for EVs Bought Outside UP
In the case of Batra Henlay Cables Vs State of U.P. and 2 Others, the Allahabad High Court addressed the petitioner’s ...
Tax Guru1h
Assessment Based on Jurisdictional HC Decision at Relevant Time Not Prejudicial to Revenue’s Interest
The instant appeals filed by the assessee pertaining to the Assessment Years (in short ‘AY’) 2018-19, 2019-20 & 2020-21 are directed against separate orders passed u/s 263 of the Income Tax Act, 1961 ...