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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 ...
The Supreme Court of India has held that Commissioner of GST and Central Excise Vs Citibank N.A. Forum-Supreme Court of India Date-9th December, 2021 Sub-Whether Interchange fees received out of Merchant Discount Rate(MDR) by the issuing bank from accepting bank in relation to credit card transactions carried on a customer is liable to be taxed to service tax in the hands of the… Read More ...
The Supreme Court has held that *Union of India Vs Bharti Airtel & Ors* *Date-28th October 2021* *Forum-Supreme Court of India* *Sub-Whether a supplier is entitled to take credit for inputs by correcting GSTR 3B beyond the period as prescribed by the rules as laid down. * The Apex Court today in the case of Bharti Airtel allowed the appeal of… Read More ...
The Bombay High Court has held that Refund of IGST paid on exported goods allowed - Technical reason cited by the Customs Authorities i.e. non-transmission of data relating to export from GSTN to ICEGATE not a valid ground to withhold refund lawfully due to an assessee - Costs of Rs. 25,000/- imposed on CBIC. This case underscores the fallibility of digitisation and… Read More ...
The Bombay High Court has held that The Hon’ble High Court of Bombay in the case of Dharmendra M. Jani v. UOI & Ors WP NO.2031 OF 2018 dated June 09, 2021 delivered split judgements while deciding upon the Constitutional validity of section 13(8)(b) and section 8(2) of the Integrated Goods and Service Tax Act, 2017 (IGST). Facts: The petitioner is a… Read More ...
The Bombay High court has held that *Qualcomm India Private Limited Vs Union of India and others* *Forum-Bombay High Court* *Date-21st May 2021* *Sub-Whether the writ petitioner was eligible to get interest on delayed refund in terms of Section 11BB of the Central Excise Act 1944 read with Section 83 of the Finance Act 1994* The appellant was providing support services to… Read More ...