Supreme Court & High Courts Weekly Round up
This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from April 13th, 2024 to April 20th, 2024. SUPREME COURT Licensing of software products of Microsoft
S. 19(9) of TNVAT Act Would Not Get Attracts to  Manufacturing/Invisible Loss: Madras HC Remands Matter to Pas Denovo Order [Read Order]
The Madras High Court observed that Section  19(9) of the Tamil Nadu Value Added Tax Act, (TNVAT Act) would not get attracted to manufacturing/invisible loss and directed to pass denovo order within 60 days. The
Allegation of Non-Repatriation of Export Proceeds: Kerala HC grants Opportunity of being Heard [Read Order]
The Kerala High Court granted opportunity of being heard to the petitioner in the matter based on the allegation of non-repatriation of export proceeds. The petitioner is a Company engaged in sea food export. The
Central Govt allows Export of 20,000 MT Onions to Sri Lanka and UAE [Read Notification]
The Central Govt has allowed the export of 20,000 MT onions to both Sri Lanka and UAE. With regards to UAE, additional 10,000 MT quantity of Onions over and above 24,400 MT quantity already notified
CESTAT Weekly Round Up
This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from April 06, 2024 to April 12, 2024 Supply of Manpower Services
Supreme Court and High Courts Weekly Round Up
SUPREME COURT Services Rendered with Procurement of Goods for Exports are not to be categorised as intermediary services: Supreme Court Dismisses Appeal COMMISSIONER OF G.S.T. AND CENTRAL EXCISE vs M/S SNQS INTERNATIONAL SOCKS PRIVATE LIMITED
Cenvat Credit not Available in Absence of Declaration of Duty in Invoice issued to Buyer: CESTAT remands Matter for Adjudication [Read Order]
The Chennai bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that Cenvat Credit was not available in the absence of a Declaration of Duty in the invoice issued
Madras HC allows Writ Petition seeking Re-examination of Export Refund under GST Circular, Remands for Reconsideration [Read Order]
The Madras High Court allowed the writ petition seeking the re-examination of the export refund under the Goods and Services Tax ( GST ) circular. The matter was remanded for reconsideration. The petitioner Tvl.Mallow International
GSTR-3B and GSTR-2A Discrepancy Rectification: Madras HC Directs to Dispose of Rectification Petitions with 2 months [Read Order]
In a recent ruling, the Madras High Court directed the Assistant Commissioner, (ST) to dispose of rectification petitions for rectifying the Goods and Services Tax- 3B ( GSTR 3B ) and GSTR 2A Discrepancy within
Merger or Amalgamation Not Legitimate Tools for Tax Evasion, Cooperate with Customs Department: Madras HC [Read Order]
In a recent ruling, the Madras High Court, while dismissing the writ petition directed the petitioner to cooperate with the customs department. Failure to do so would result in the authorities confirming the demand stated
Central Govt Permits to Export 9 Essential Goods to Maldives in 2024-25 Amidst Diplomatic Tensions [Read Notification]
The Central Government has permitted export of 9 essential goods to Maldives in 2024-25 under the bilateral trade agreement between Government of India and Government of Maldives. The government has permitted the export of Eggs,
Services Rendered with Procurement of Goods for Exports are not to be categorized as intermediary services: Supreme Court Dismisses Appeal [Read Judgement]
The Supreme Court of India has held that services rendered with the procurement of goods for exports are not to be categorized as intermediary services and dismissed the appeal. The appeal arose out of impugned
Complete Case Digest on CBLR Violations
This case digest provides comprehensive coverage of violation cases under the Customs Brokers Licensing Regulations, 2018. These regulations, issued by the central government, are designed to regulate customs brokerage activities within a specific jurisdiction. They
Central Govt allows Additional 10,000 MT Onion Export to UAE via NCEL [Read Notification]
The Central Government has granted permission for the export of an additional 10,000 metric tonnes (MT) of onions to the United Arab Emirates ( UAE ) through the National Cooperative Exports Limited ( NCEL ).
Central Govt permits export of Kala Namak Rice up to 1000 MT through Specified Customs Stations [Read Notification]
The Central Government has permitted export of Kala Namak Rice under HS Code 1006 30 90 up to 1000 MT through Specified Customs Stations. The Directorate General of Foreign Trade ( DGFT ) has notified