Introduction The Goods and Service Tax Acts of both the Central and State governments empower them to appoint officers as per their requirements to administer the GST regime. Throughout various provisions, the term 'proper officer'

It appears as if the taxability of Ocean Freight is a magnet of litigation under the Indian Indirect tax regime. Initially under Service Tax, ocean freight was exempt. However, the same was made subject to

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

Official sources have indicated that if re-elected, the Narendra Modi government plans to prioritize the implementation of the long-pending Direct Taxes Code ( DTC ). Discussions are already underway within the finance ministry regarding this

The Karnataka High Court dismissed a writ petition filed with a delay seeking termination of arbitral proceedings with costs of Rs 25,000/-. The petitioner filed three memos before the Arbitral Tribunal stating that the Tribunal

The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) observed that the taxpayer without shareholding cannot be deemed 'dividend' receiver under Section 2(22) of Income Tax Act, 1961. The assessee filed its

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

The Insolvency and Bankruptcy Board of India ( IBBI ) is the regulator for overseeing insolvency proceedings and entities like Insolvency Professional Agencies ( IPA ), Insolvency Professionals (IP) and Information Utilities (IU) in India.

This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from March 30th, 2024 to April 5th, 2024. SUPREME COURT Challenge on Interest under sub-section (1)

This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal ( ITAT ) reported at Taxscan.in during the previous week from march 30, 2024 to April 5 Commissioner cannot invoke Revisional

This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from  March 30, 2024 to April 05 , 2024 Mismatch in Reassessed

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

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

A division Bench of the Delhi High Court set aside the cancelling of GST Registration retrospectively as there was non-mentioning of name or designation officer or place where assessee has to appear in the show

In a recent ruling, the Kerala High Court dismissed the petition filed by a taxpayer who mistakenly claimed an Integrated Goods and Service Tax ( IGST ) refund instead of Central Goods Service Tax /