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The Calcutta High Court has held that Commissioner of CGST and Central Excise,Howrah Commissionerate Vs Ashirwad Foundaries Private Limited and another Date-30th June 2022 Forum-Calcutta High court Sub-Whether central excise can move against legal heirs of a deceased person to recover the penalty imposed under the Act. The Division bench of Calcutta High Court in this case was dealing with an important… Read More ...
The Supreme Court of India has held that Shekhar Resorts Limited Vs Union of India & Ors (Supreme Court) Date -5th January 2023 Sub-Whether delayed payment of service tax under Sabka Viswas Scheme due to reasons beyond control makes the declaration under the scheme infructuous? An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under… Read More ...
The Supreme Court of India has held that State of Jharkhand and others Vs Linde India limited and another (Supreme Court) Date- 2nd December, 2022 Sub-Whether oxygen which is used in the production of steel can be said to be a raw material and thus eligible for concessional rate of tax @ 1% instead of normal rate of 3% under the Bihar Finance… Read More ...
The SupremeCourt of India has held that Hero Motocorp Limited Vs Union of India & Ors (Supreme Court) Date-17th October 2022 Sub-Whether a writ of mandamus lies against the Central Government to allow 100% exemption from GST in view of similar exemption of excise duty having been allowed vide office Memorandum issued in the year 2003? Whether there can be a promissory… Read More ...
The Supreme Court of India has held that M/s Thermax Limited Vs Commissioner of Central Excise, Pune(Supreme Court) Date-13th October 2022 Sub-Whether MVAC manufactured by the petitioner can be classified as Heat Pump to be eligible for concessional rate of duty in terms of exemption notification? Relevance of definition given in HSN, Market/common Parlance and Principal Purpose test explained. The Supreme Court in… Read More ...
The SUPREME COURT has held that Do not miss this case, if you ever thought of filing Writ under Article 226 of the Constitution 1.Assessing Officer passed the assessment order determining the tax liability along with interest and penalty under the MVAT Act and CST Act 2. Assessee preferred Writ before Hon. Bombay High Court which quashed the Assessment Order and… Read More ...
The Supreme Court has held that Commissioner of Service Tax Delhi Vs Quick Heal Technologies limited(Supreme Court) Date-5th August 2022 Sub-Whether development of Quick Heal brand Antivirus Software which is supplied along with the license code/product code either online or on the replicated CDs/DVDs to the end customers in India is liable for service-tax under that regime? Important judgement in relation… Read More ...
The Supreme Court has held that Total Environment Building Systems Pvt ltd Vs The Deputy Commissioner of Commercial Taxes & Ors (Supreme Court) Date- 2nd August, 2022 Sub-whether before the introduction of Section 65(105)(zzzza) pertaining to introduction of works contract in the Finance Act, 1994 by the Finance Act, 2007 , service tax could have been levied on the works contracts?… Read More ...
The Supreme Court has held that CCE Banglore Vs Northern Operating Systems Pvt ltd (Supreme Court) Date-19th May 2022 Sub-Services of employees of Overseas group company received by the Indian counter part on secondment held to be manpower services liable to be taxed under the service tax regime, though extended period of limitation held not liable to be involved. The Supreme… Read More ...
The DELHI HIGH COURT has held that Delhi HC admits Petition challenging Validity of Provision for Suspension of GST Registration: Stays Notice Read More ...