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LATEST ARTICLES   Service Tax is exempt for authorized operations conducted within SEZ   Registration not to be cancelled retrospectively when vague SCN is issued and no reasonable opportunity granted to file reply   An Order cannot be passed without giving appropriate reasons   Gravity of the offence, object of the Special Act and the period of sentence relevant when granting bail in GST related offences   An Order cannot be passed without giving appropriate reasons   Registration not to be cancelled retrospectively when vague SCN is issued and no reasonable opportunity granted to file reply   Service Tax is exempt for authorized operations conducted within SEZ   Karnataka AAR rules no GST leviable on Tree Pruners   Confiscated goods and vehicles can be released by depositing 25% of the amount mentioned in the Order in cash and furnishing a bank guarantee for the balance   Assessing Officer must consider the relevant aspects before passing an orders   Appellant can remit the amount of pre-deposit from attached bank accounts for filing an appeal   Rent received from the Government Hostel is taxable under GST   Refund claim not to be rejected when refund application filed under wrong category   Assessing Officer must consider the relevant aspects before passing an orders   Typographical or clerical error in e-way bill is not a ground for imposition of penalty   Writ jurisdiction cannot grant a waiver of statutory pre-deposit condition for filing appeal   If tax liability including interest has been paid subsequently SCN cannot be issued   Apex Court cannot order automatic vacation of the interim orders of the High Courts of staying without passing a speaking order   Two parallel proceedings in respect of the same period are not permissible under GST Law   Apex Court can order automatic vacation of all interim orders of the High Courts of staying proceedings on the expiry of a certain period   Final Income Tax - Key Highlights of Interim Budget 2024-25   Final GST - Key Highlights of Interim Budget 2024-22   Recipient ITC cannot be denied in case supplier becomes non-existent or his registration cancelled retrospectively   GST ITC available on Taxable Works Contract Services for Construction of Hotel Building   Oil wells are plant and machinery and eligible for higher depreciation   Supply of goods and services through separate contract will not be considered as composite supply when naturally not bundled   GST amount to be adjusted if there is an issue of mismatch in GST Return with Bank Statement   Vouchers – Whether Goods or Services, leviable to GST and corresponding GST Credit on same   Search & Seizure proceedings cannot be initiated unless there is sufficient material against the assessee   Assessment orders passed without affording opportunity of hearing to the assessee is violative of the principles of natural justice   Demand order passed without considering the reply to the SCN is not sustainable   SVLDRS discharge certificate cannot be denied for delayed payment of tax which was recredited due to a technical glitch   Assessee permitted to rectify its GSTR-1 for FY 17-18 & 18-19 to avail ITC benefits   No service tax liability on foreclosure charges collected by banks and NBFCs on premature termination of loans   Assessee should not be left without remedy due to non-constitution of GST Tribunal   Trader of second-hand gold in form of lumps or irregular shapes cannot avail GST chargeability under margin scheme   No Service Tax on sale of coaching material   No Service Tax leviable on Cost of Spares and accessories used for free services during warranty period   Vehicle expenses allowed as expense to the Company when vehicle is used by Director employees   No refund if demand overlaps for the same period unless refund amount is substantiated from demand   Short tax paid can be adjusted with the excess tax paid in subsequent months/quarters   Denial of Anticipatory Bail in case where GST Number and Firm Name were fabricated   Supply of goods and services through separate agreements will not be considered as composite supply   Oil wells are plant and machinery and eligible for higher depreciation   Supply of goods and services through separate contract will not be considered as composite supply when naturally not bundled   GST ITC available on Taxable Works Contract Services for Construction of Hotel Building   Cash-credit account cannot be attached by Revenue being not debt   Mere non-payment of tax or non-discharge of liability does not suffice the ingredients for invoking extended period   Mere expiry of E-way Bill does not create any scope for evasion   Mere change of opinion does not provide jurisdiction for re-opening of assessment   Cancellation of GST Registration without determining the amount payable by the assessee is cryptic, invalid and not sustainable   Assessee directed to file representation for release of blocked funds w.r.t. alleged non-payment of GST and excess availment of ITC   Mere change of opinion cannot be a ground for the re-opening of assessment   Matter not to be remanded back when all the materials on record are available   LLP receiving share of profit from other partnership firm is eligible for exemption under Income Tax   Integration, testing and installation of software between centres of a same unit is supply between distinct persons   Integrated Desktop Computer cannot be classified as portable device   IGST refund claim cannot be withheld when ITC towards purchase from risky supplier had already been reversed   GST Registration cannot be cancelled when the reply to the SCN is not considered   GST Registration cancellation order set aside due to lack of reasoning   GST officers have no power to seize cash during search operations   GST authorities must avoid a blinkered view while adjudicating/assessing the tax liability of the taxpayer   GST @12% applicable on unbranded pre-packaged namkeens and salted/flavoured potato chips   GST @ 5% is leviable on all types of jaggery, pre-packaged and labelled   Expected Changes in GST; Union Budget 2023-24 in the Finance Bill 2023   Electronic credit ledger cannot be blocked without providing an opportunity of personal hearing   Demand order passed beyond the period of 7 days from the date of service of notice is contrary to the provisions of the CGST Act   Demand order not sustainable without issuance of SCN and fair opportunity to respond   Demand not sustainable when Service Tax is already paid prior to its levy   Writ petition filed before the passing of the final order is premature and not maintainable   Credit of unadjusted TDS under VAT can be transitioned into GST regime   CGST and SGST Authority cannot simultaneously prosecute the assessee on the same subject matter   Cancelled GST registration can be restored upon fulfilment of conditions   Cancellation of registration without providing the reason in the SCN/Order is cryptic in nature   Borrower cannot escape from prosecution and criminal liability for the dishonour of cheque   Bail denied to accused of fake invoices due to ongoing investigations to unearth more fake suppliers   Assessment proceedings suffer from major procedural flaws due to the lack of a proper SCN   Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess   Assessee cannot claim exemption of LTCG based on unregistered Banakhat agreement   Assessee cannot be asked to approach the appellate authority if it was not made a party to the original application   Assessee allowed to file an appeal after the delay of a negligible period   Appeal filed offline cannot be denied on technical grounds   Annual operation and maintenance of compactor and hook loader for lifting and removal of garbage is a composite supply of goods and services   Alternative remedy against order not applicable when SCN is issued in violation of principles of natural justice   Administering of COVID-19 vaccine by hospitals is a composite supply and liable for GST at 5%   Matter not to be remanded back when all the materials on record are available   Hiring of goods transportation vehicle by GTA is exempted from GST   Housing Board established by the government is a ‘Government Authority’ and services provided by them are exempt from GST   GST registration could not be cancelled on the basis of direction of Head Office without assigning any reason   GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty   GST leviable on training/coaching services, as it does not come under the definition of ‘educational institution’ to claim GST exemption   Failure to discharge statutory duty/obligation by the refund sanctioning authority would be entitled to interest   Expenditure incurred during the interval period of setting up of a new business and its commencement can be allowed as deduction   Exemption not available to sub-contractor on services provided to educational institutions on behalf of main contractor   Entire amount cannot be added to income when assessee is not able to prove the genuineness of the party   Disallowed ITC on inputs used for pipelines laid outside factory premises being not covered within ‘plant and machinery’   Directed to refund the payment deposited during search proceedings without issuing acknowledgement being not voluntary   Dealer cannot be compelled to carry forward the ITC to GST regime instead of refund   CRP Test kit and HbA1c Test kit to be classified under HSN code 3002 and will attract 5% GST   Concessional GST rate of 12% on composite supply of works contract to be applied prospectively   Charge of the double benefit will sustain only when the assessee claims the refund and utilise the same for payment of duty   Cess/Surcharge is not allowed as business expenditure u/s 37 of the IT Act, 1961   Cancellation of registration without providing opportunity of hearing is cryptic in nature   Cancellation of GST Registration without specifying reasons is against principles of natural justice   Assessee allowed to take reimbursement of additional GST liability on contract/work order awarded in pre-GST regime   Affiliation services of a university to its constituent colleges is ‘Supply of Service’ and is liable to GST   18% GST applicable on the cost of the diesel incurred for running generator set in the course of providing rental service   Madras HC directs Department to Process ITC Claim Rejected Solely on the Basis of Inadvertent Error   In case of change of AO, newly appointed AO shall continue proceeding from the stage where they were left by earlier AO   GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime   Expenditure incurred for construction of a new facility and subsequently abandoned at Work-in-progress stage is allowable as Revenue Expenditure   Classification of service depends on essential character of service   Directed the Revenue Department to grant refund of the excess payment along with the interest due to delay   Bombay HC orders restoration of GST registration cancelled u/s 29(1) of the CGST Act   Alternate remedy for appeal to be exhausted before approaching the High Court   18% GST applicable on the supply of Printed Leaflet on own paper and materials   No Power Lies at the Behest of CBEC to Modify the Scope of Exemption Notification issued by the Central Government   SC to decide whether Service tax leviable on secondment of employees   Failure to Mention Allegations of Fake Invoice against Assessee is Invalid   test   Seizure of the goods of the godown without jurisdiction may amount to misconduct   Suspension of GST registration is counterproductive and affects tax recovery   Refund allowed of IGST paid by assessee on ocean freight charges   ITC denied if buyer having knowledge of investigation going on against his supplier   Calcutta HC directs assessee to appear before GST Authorities and allowed interim protection against arrest   No ITC on invoices raised for the past period as hit by Period of Limitation   SC direction to Open GSTN portal available to any aggrieved assessee   Revenue Department cannot pass a demand order beyond the scope of the SCN   Central and State Board are considered as educational institutions for the purpose of conducting examinations   Bail granted to Chartered Accountant not being a beneficiary of illegal availment of ITC   No GST on services provided to educational institution for conducting entrance examination   No Recovery of Central Excise Duty, Interest, and Penalty without serving of Adjudication Order   No GST on extra packs of cigarettes supplied along with regular supply under single price   No Excise Duty or Reversal of Cenvat Credit on Removal of Empty packaging   Directed the Revenue Department to grant refund of the excess payment along with the interest due to delay   18% GST applicable on the supply of Printed Leaflet on own paper and materials   Upheld the provisions w.r.t claiming of refund of unutilized ITC   Imposed fine of INR 50K on the Revenue Authority for illegal recovery of disputed tax demand   Vehicle cannot be detained due to expiry of second e-way bill when the first e-way bill is valid   ICAI to give clear reason while recommending the de-registration of a CA in its report   GST is payable on complete billing amount including employer portion of EPF and ESl Amount   Handling of cargo in Customs area will always be responsibility of the Custodian   Utilization of ITC cannot be denied merely on the ground that the inputs have no nexus with outward supply   Upheld the provisions w.r.t claiming of refund of unutilized ITC   Expenses w.r.t promotion for brand Snapdeal are revenue in nature   IGST not payable on residential dwelling rented for the purpose hostel   Notification providing for mandatory deeming fiction for deduction towards value of land is ultra-vires the provisions of GST and Constitution   Summary SCN not fulfilling the ingredients of a proper SCN and thus violative of principles of natural justice   Activities to be undertaken for GST Compliances of FY 2021-22 in March, 2022   Limitation period not applicable to refund claim of service tax paid mistakenly   No tax evasion can be presumed on mere non-extension of validity of e-way bill due to traffic blockage and agitation   Power of provisional attachment under GST is draconian in nature   DGGI officers empowered to issue summons under GST   SC revived Limitation extension Order till February 28, 2022   Remanded GST refund matter where supply made as inter-State was subsequently held as intra-State to decide in light of Circular No. 162/18/2021-GST   ITC available on GST charged by contractor supplying service of works contract to extent of machine foundation   Contributions from members, recovered for spending on weekly meetings, other petty administrative expenses amounts to supply   Payment of price is an essential part of a sale, thus sale deed executed without payment of price is void: Supreme Court   Nimbooz classified under the category of fruit juice based drinks and not lemonade: CESTAT   Benefit of Suo moto extension order passed by the SC for the Covid period cannot be taken by the Department   A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected   ITAT: Telecom Distributor is exempt from TDS on Commission given directly to Retailers by Service Provider   ITAT: Addition made solely on the basis of one dummy director not sustainable   Kerala HC issued notice to Govt. in writ challenging GST on goods and services provided by Association to its members   Legitimate carry forward of ITC cannot be denied for non-filing of TRAN-1 – directed Department to permit filing of TRAN-1 till November 01, 2021   Reasoned order to be passed against the accused taxpayer involved in passing on fake ITC without actual movements of goods   Quashed Service tax demand on movie exhibitor under the category of Business Support Service   GST payable on renting of property to Govt for under-privileged girls   Separate GST registration not required for selling goods directly from port of import before clearing it for home consumption   Mere dispatch of Order does not imply the service and receipt of Order   NCLAT: Revision of GST assessment is beyond the jurisdiction of RP, not sustainable in law   Penalty under Section 271G deleted for bonafide conduct of the taxpayer   Pre-deposit for filing appeal under GST to be paid through electronic cash ledger   Summary Order in GST DRC-07 quashed by Patna High Court for violating the principles of natural justice   Bombay HC direct the GST Authority to grant IGST refund as no adverse order against the taxpayers   Refund of wrongly reversed CENVAT credit cannot be rejected solely on the ground of non-filing of under protest letter   SC: Preliminary Enquiry by CBI not mandatory in every corruption case, revived FIR   SCN issued by DRI stayed for lack of authority under Customs Act   Secured Creditor will have precedence over Govt. Tax dues   Whether amount forfeited on account of breach of sale of land agreement taxable under GST   E-way Bill not necessary for transporting personal effects including motor vehicles   Income Tax refund cannot be withheld without assigning any reason   ITAT deletes addition of Rupees. 30 Lacs received by Actor Kushal Tandon as a gift from his Father   ITAT quashes Rs 57 lakh fine on Preity Zinta   Lassi is Exempted under GST   Madras High Court allows rebate on exports where fraudulent entry in Credit was regularized by subsequent payment   ITC can be claimed even in Mismatch of 2A & 2B provided Purchasing Dealer has taken all steps diligently   Legal opinions from Special Auditor can be sought by the Assessing officer u/s 142(2A) of the Income Tax Act   Liaison Office not liable to pay GST on Services Rendered by Head Office   NCLT has sole Jurisdiction in handling matters of Insolvency of Corporate Debtor   No Penalty on grounds of being contrary to Principles of Natural Justice   Provisions of Section 16(2)(c) of CGST Act challenged before Tripura HC   Refund of Service Tax paid under RCM allowed post implementation of GST   Relief of Transitional Credit allowed on ground of technical glitch in GSTN   Reopening of Assessment permissible in case of Accommodation Entries without physical transportation of goods   Secured Creditor is having priority charge over the dues of Income Tax Department   Services received from overseas commission agent is not chargeable to GST under RCM as place of supply is outside India   Stipends reimbursed by Trainer Companies doesn’t attract GST   Subsidy paid by Government is deductible for arriving at taxable value for chargeability of GST   Suppression of facts has to be “Wilful” for recovery of CENVAT Credit   Supreme Court ask Centre to constitute Appellate Tribunal under GST   Tax authorities to detain goods only in the case of deliberate tax evasion and not for technical or minor defects   No Service Tax on liquidated damages recovered for not adhering to time limits mentioned in contract   SC: Amazon got relief in arbitration dispute with Future Retail Limited on it’s merger with Reliance Group   Delhi HC set aside the order passed by the Assessing Officer as no personal hearing was granted to the assessee   Redemption fine and penalty imposed by the Revenue Department without final assessment is not permissible   HC directed Revenue Department for early disposal of representation made by assessee on charging of interest for delayed payment   Transfer of unutilized ITC in GST cannot be denied on account of technical glitches   Capital Gain deduction cannot be denied merely on because of non-registration of conveyance deed