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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 ...
The Calcutta High Court has held that A S L ENTERPRISES LTD. VERSUS THE SENIOR JOINT COMMISSIONER, SALES TAX, CENTRAL AUDIT UNit & Ors Date -25th March 2022 Forum-Calcutta High Court Sub-Whether proviso to Section 84(1) of the West Bengal VAT Act, 2003 which provides for mandatory pre-deposit of 15% is ultra vires and it effects the vested rights of the appellant… Read More ...
The Chattisgarh High Court has held that Kay Pan Sugandh Pvt ltd Vs Directorate General of GST Intelligence Date-24th March 2022 Forum-Chattisgarh High Court Sub-Whether writ lies against show cause notice ? Though the above issue is no longer res integra as there are numerous decisions on this point, but the parties keep on trying their luck at the court to directly… Read More ...
The Supreme Court of India has held that State of Karnataka & Anr etc Vs State of Meghalaya & Anr etc Forum-Supreme Court of India Date-23rd March 2022 Sub-Whether power to levy tax on lotteries under Entry No 62 of List II of Constitution of India lies with a State Government even in respect of those lotteries which are conducted by Central Government… Read More ...
The Supreme Court has held that Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar Vs Commissioner of Central Excise and Service Tax, Alwar Forum-Supreme Court of India Date -23/02/2022 Sub- Whether exemption notification has to be construed strictly and the meaning has to be given to it according to legislative intent. The Supreme Court in this case was called upon to… Read More ...
The Supreme Court of India has held that Adiraj Manpower Services Pvt ltd Vs CCE Pune II Forum-Supreme Court of India Date-18-02-2022 Sub-Whether services provided are man power services or job work services so as to be exempted under the relevant notifications issued under Finance Act, 1994. The Supreme Court in this case was dealing with the question whether the appellant in this… Read More ...