Amal Michael
Supreme Court & High Courts Weekly Round Up
This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the...
![Relief to Carl Zeiss India: CESTAT grants request for Conversion of Shipping Bill based as per Circular No.36/2010-CUSTOMS [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Relief-to-Carl-Zeiss-India-CESTAT-Conversion-of-Shipping-Bill-based-Circular-taxscan.jpg "Relief to Carl Zeiss India: CESTAT grants request for Conversion of Shipping Bill based as per Circular No.36/2010-CUSTOMS [Read Order]")
![Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Penalty-Mens-rea-TAXSCAN.jpg "Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]")
![Non-Inclusion of Costs of Transportation in assessable value is No ground to Deny CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Ahmedabad-CENVAT-Credit-Non-Inclusion-of-Costs-of-Transportation-Transportation-costs-CENVAT-credit-Taxscan.jpg "Non-Inclusion of Costs of Transportation in assessable value is No ground to Deny CENVAT Credit: CESTAT [Read Order]")
![Royalty is not payable in Instances of Trading of imported Finished Goods and on Goods repacked in India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Royalty-payable-Instances-Trading-of-imported-Finished-Goods-Goods-repacked-India-CESTAT-taxscan.jpg "Royalty is not payable in Instances of Trading of imported Finished Goods and on Goods repacked in India: CESTAT [Read Order]")
GST: ITC Allowable for Goods Purchased from External Vendors When Payment is Settled through Book Adjustment in Sale and Buyback Transactions, rules AAR [Read Order]
A two member bench of West Bengal Authority for Advance Ruling Goods and Services Tax ( AAR ) held that settlement of mutual debts through book adjustment is a valid mode of payment under the Goods...
![GST: ITC Allowable for Goods Purchased from External Vendors When Payment is Settled through Book Adjustment in Sale and Buyback Transactions, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITC-AAR-AAR-West-Bengal-GST-External-Vendors-TAXSCAN-1.jpg "GST: ITC Allowable for Goods Purchased from External Vendors When Payment is Settled through Book Adjustment in Sale and Buyback Transactions, rules AAR [Read Order]")
Services that Do not Include Any Supply of Goods can be Categorized as Pure Services: AAR [Read Order]
The West Bengal Authority for Advance Ruling ( AAR ) of Goods and Services Tax matters has ruled that supply of services which does not involve any supply of goods can be regarded as pure services. ...
![Services that Do not Include Any Supply of Goods can be Categorized as Pure Services: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/AAR-West-Bengal-AAR-Definition-of-Pure-Services-No-Goods-Supply-Services-GST-AAR-Clarification-on-Services-Taxscan.jpg "Services that Do not Include Any Supply of Goods can be Categorized as Pure Services: AAR [Read Order]")
ITC for renting Electrical Equipments can be claimed on fulfillment of conditions u/s 16 of GST Act: AAR [Read Order]
The two member bench of West Bengal Goods and Services Tax ( GST ) Authority for Advanced Rulings ( Aar ) ruled that a registered person is eligible to avail credit of input tax if all the conditions...
![ITC for renting Electrical Equipments can be claimed on fulfillment of conditions u/s 16 of GST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/AAR-West-Bengal-ITC-Input-Tax-Credit-Renting-Electrical-Equipments-ITC-on-Renting-Electrical-Equipments-Taxscan.jpg "ITC for renting Electrical Equipments can be claimed on fulfillment of conditions u/s 16 of GST Act: AAR [Read Order]")
Assessment Strayed from Guidelines of Income Tax Act is Crucial for Reopening of Assessment: Kerala HC [Read Order]
The Kerala High Court in a single judge verdict held that if the revenue audit raises an objection that the assessment was not completed in accordance with the provisions of the Income tax Act,1961...
![Assessment Strayed from Guidelines of Income Tax Act is Crucial for Reopening of Assessment: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-High-Court-Income-Tax-Reopening-of-Assessment-Guidelines-of-Income-Tax-Act-TAXSCAN.jpg "Assessment Strayed from Guidelines of Income Tax Act is Crucial for Reopening of Assessment: Kerala HC [Read Order]")
Kerala High Court dismisses Writ Petition seeking quashing of order as action commenced against erring supplier [Read Order]
The single judge of the Kerala High Court dismissed a writ petition seeking appropriate action against the erring supplier after being informed by Revenue that necessary measures had already been...
Non Fulfilment of Conditions Prescribed in Provisions of Section 245C(1) of Income Tax Act: Kerala HC Dismisses Writ Petition
In a single judge verdict of the Kerala High Court rejected the assessee’s writ petition as the conditions prescribed in the provisions of Section 245C(1) of Income Tax Act have not been fulfilled. ...
