Manu Sharma
Manu Sharma is a tax-law enthusiast who is also a Physics Graduate deeply passionate about gaming, puzzles, technology and movies. With an eye for detail and knack for legal research, Manu plays a crucial role in curating and editing content to ensure accuracy, clarity, and relevance.
![Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Selling-of-Old-Batteries-Old-Batteries-penalty-GST-law-penalty-under-GST-law-Allahabad-High-Court-GST-Taxscan.jpg "Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]")
Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]
A Single bench of the Allahabad High Court has recently held that not selling old batteries on weight measurement basis instead of piece rate does...
![Walltop Computer roombr classifiable under Customs Tariff heading 8471 41 90: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Walltop-Computer-roombr-Customs-tariff-heading-8471-41-90-AAR-Taxscan.jpg "Walltop Computer roombr classifiable under Customs Tariff heading 8471 41 90: AAR [Read Order]")
![Recipient of Supply of Services cannot seek Advance Ruling of Taxability of Services by Service Provider: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Advance-Ruling-of-Taxability-Services-Provider-AAR-TAXSCAN.jpg "Recipient of Supply of Services cannot seek Advance Ruling of Taxability of Services by Service Provider: AAR [Read Order]")
![Rulings can only be given for Proposed or Ongoing Transactions: AAR rejects application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Proposed-Transactions-Ongoing-Transactions-AAR-taxscan.jpg "Rulings can only be given for Proposed or Ongoing Transactions: AAR rejects application [Read Order]")
18% GST applicable on 75 Inch Interactive Flat Panel Screens used for Data Processing Purposes, attracts 28% if other functions exist: AAR [Read Order]
The Chhattisgarh Bench of the Authority for Advance Rulings (AAR) has recently ruled that 18% Goods and Services Tax rate applicable to 75 Inch Interactive Flat Panel Screens used for Data Processing...
![18% GST applicable on 75 Inch Interactive Flat Panel Screens used for Data Processing Purposes, attracts 28% if other functions exist: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-applicable-Flat-Panel-Screens-Data-Processing-Purposes-AAR-TAXSCAN.jpg "18% GST applicable on 75 Inch Interactive Flat Panel Screens used for Data Processing Purposes, attracts 28% if other functions exist: AAR [Read Order]")
Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]
The Chhattisgarh Authority for Advance Rulings ( AAR ) has recently ruled that the construction undertaken by the applicant- , other than construction of railway lines is not a composite supply to...
![Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Construction-infrastructure-Railway-Lines-Composite-Supply-Works-Contract-GST-Taxscan.jpg "Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]")
Failure of Revenue to prefer appeal within time limit: Calcutta HC condones Delay in filing Vivad Se Vishwas Scheme Application [Read Order]
The Calcutta High Court has recently condoned the delay of assessee-Aditya Saraf (HUF) in an appeal by the revenue against the decision of the Income Tax Appellate Tribunal (ITAT). The...
![Failure of Revenue to prefer appeal within time limit: Calcutta HC condones Delay in filing Vivad Se Vishwas Scheme Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Revenue-Calcutta-HC-Vivad-Se-Vishwas-Scheme-Application-TAXSCAN.jpg "Failure of Revenue to prefer appeal within time limit: Calcutta HC condones Delay in filing Vivad Se Vishwas Scheme Application [Read Order]")
Assessee cannot be denied relief under SVLDR Scheme for non-formation of Committee: Supreme Court overrules judgment of Allahabad HC [Read Order]
A two-judge Bench of the Supreme Court comprised of Justice M R Shah and Justice B V Nagarathna recently overruled a decision of the Allahabad High Court and held that assessee cannot be denied...
![Assessee cannot be denied relief under SVLDR Scheme for non-formation of Committee: Supreme Court overrules judgment of Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/SVLDR-Scheme-non-formation-Supreme-Court-judgement-Allahabad-HC-TAXSCAN.jpg "Assessee cannot be denied relief under SVLDR Scheme for non-formation of Committee: Supreme Court overrules judgment of Allahabad HC [Read Order]")
![Advance Ruling cannot be given on eligibility of utilization of ITC: AAR rejects Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Advance-Ruling-ITC-utilization-of-ITC-AAR-taxscan.jpg "Advance Ruling cannot be given on eligibility of utilization of ITC: AAR rejects Application [Read Order]")
Relief to Britannia: Non-application of mind valid reason to quash IT revision order u/s 263, says Calcutta HC [Read Order]
A Division Bench of the Calcutta High Court has recently set aside the Income Tax Revision order passed under Section 263 of the Income Tax Act, 1961. The revision order was quashed as the same was...
![Relief to Britannia: Non-application of mind valid reason to quash IT revision order u/s 263, says Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Britannia-Non-application-IT-revision-order-Calcutta-HC-TAXSCAN.jpg "Relief to Britannia: Non-application of mind valid reason to quash IT revision order u/s 263, says Calcutta HC [Read Order]")
Non-appearance of Accused in Rs. 400 Cr Fraud case: DG GST Intelligence withdraws contempt case filed instead of arresting after realising mistake [Read Order]
The Jharkhand High Court at Ranchi has recently dismissed the contempt petition of Directorate General of Goods and Services Tax (Intelligence), filed instead of pursuing arrest or other coercive...
![Non-appearance of Accused in Rs. 400 Cr Fraud case: DG GST Intelligence withdraws contempt case filed instead of arresting after realising mistake [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Accused-Fraud-case-DG-GST-GST-contempt-case-taxscan.jpg "Non-appearance of Accused in Rs. 400 Cr Fraud case: DG GST Intelligence withdraws contempt case filed instead of arresting after realising mistake [Read Order]")