The Gujarat High Court to hear the special leave application requesting to stay the implementation of rule 96B of the CGST Rules, 2017. The Petitioner, M/s Bhawani Textile challenged the validity of impugned Rule 96B

The Finance Ministry has invited comments on proposed Amendments to the Income Tax Rules, 1962. The Income Tax Rules, 1962 prescribe Form No.36 for filing an appeal to the Income Tax Appellate Tribunal (ITAT). Further,

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the penal provision of the Central Excise Rules, 1944 are not to be invoked against the company accountant. The department formed a view that

The Karnataka Government has constituted an Appellate Authority for Advance Ruling for Goods and Services Tax. The Appellate Authority consists of two members - The Principal Chief Commissioner & The Commissioner of Commercial Taxes. This

In a recent ruling, the Chennai CESTAT observed that fund is allowable on CENVAT credit on input services utilised for manufacture of goods at nil rate of duty supplied to the SEZ. In the instant

The Kerala Authority for Advance Ruling (KAAR) has held that tax reduction benefits under rule 32 (5) of Central Goods and Service Tax (CGST) Rules are not applicable when fails to prove gold as second-hand

The Central Board of Indirect taxes and Customs (CBIC), today amended the provisions relating to anti-profiteering authority under the Central Goods and Services Tax (CGST) Rules to incorporate reference to ‘Directorate General of Anti-profiteering’ instead

Following the amendment to Rule 114B and Rule 114E of the Income Tax Rules by the CBDT through its Notification, the RBI today directed the Banks to collect a copy of PAN card while accepting

The Central Government has made some major amendments to Income Tax Rules in order to provide more clarity on General Anti-Avoidance Rules(GAAR) which is all set to be implemented from 1st April 2017 onwards. As

This weekly round-up analytically summarizes the key stories related to the Authority for Advance Ruling (AAR) and Appellate Authority for Advance Rulings (AAAR) reported at Taxscan.in during the previous week from July 10th to July

Considering the frequency of orders passed by the Advance Ruling Authorities ( AAR ) of different States and the confusions made by them over the applicability of tax under the GST regime, the Central Government

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the penalty under the Rule 26 of the Central Excise Rules, 2002 and observed that illegal manufacture and clearance of unmanufactured

The Division Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that penalty under Rule 26 of Central Excise Rules, 2002 cannot be imposed for issuance of bogus LR when

The Ahmedabad  Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Rule 6(3) of Cenvat Credit Rules is inapplicable if wrongly taken credit was reversed subsequently The issue involved whether the

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the cenvat credit cannot be denied to the assessee merely because the Service Tax registration number was not mentioned in the invoice. The