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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 ...
The Telangana High Court has held that *Sub-Whether Income-tax refunds can be adjusted by the department against outstanding dues of Service-tax* *Forum- Telangana High Court* *Date- 28th April, 2021* *Citation-Sew Infrastructure Limited Vs Director General of GST* An interesting issue arose in this case where the applicant was liable to a substantial amount of Income-tax refund and simultaneously had filed an application… Read More ...
The Supreme Court has held that Radha Krishnan Industries Vs State of Himachal Pradesh & Ors Forum-Supreme Court of India Date-20th April,2021 Sub-Provisional attachment made under the State GST Act -challenged in a writ-Whether maintainable-Plea of Alternative remedy-Calcutta Discount case and other Income-tax cases reaffirmed and relied upon- Grounds for provisional attachment explained threadbare This is a classic case of abuse… Read More ...
The Bombay High Court has held that Sub-Limitation for filing appeal before Commissioner(Appeals)-Section 85(3A) of the Finance Act, 1994-three months and 90 days doesn’t mean same thing-difference between the word “filed” and “presented” -period how to be computed- Citation-Skoda Auto Volkswagen India Pvt ltd Vs Commissioner(Appeals) and another Date-12th March 2021 Court-Bombay High Court In a photofinish kind of a situation where… Read More ...
The Bombay High Court has held that Sub:Whether bank account of family member and/or Joint can be attached under the CGST Act Forum-Bombay High Court Date- 10th March 2021 Citation-Dharmesh Gandhi Versus Assistant Commissioner (Anti-Evasion), CGST & Central Excise, Belapur Commissionerate & Ors The division bench of Bombay High court in the above case was dealing with attachment of nine bank account… Read More ...
The Supreme Court of India has held that SKILL LOTTO SOLUTIONS PVT. LTD. Vs UNION OF INDIA & ORS. ...RESPONDENTS Date of Judgement-03rd December,2020 Supreme Court of India Sub-Whether lottery, betting and gambling are liable to GST? The Apex court today in a landmark judgement clarified in detail the definition of goods and actionable claims under the GST Act and held that the… Read More ...