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 20, 2024 to May 3, 2024. Value of Services Provided
In a recent case, the Gujarat High Court held that export of mango pulp Should attract 12% Goods and Service Tax ( GST ). Thus the petitioners would be liable to pay GST at the
The Kerala High Court quashed the review petition in the matter regarding the payment of turnover tax @ 5% on parcel sales authorised by Government during Covid lock down. The Court after hearing the Counsel
The Rajasthan High Court accepts the appeal on the issue of credit on input in stock when the final product is exemplified. The court issued a notice of admission of appeal to the respondents on
The Kerala High Court dismissed review petition in the matter regarding the remission of GST as per time extended for filing return by the bar attached hotels. The review petition has been filed seeking review
This round-up analytically summarises the key stories related to the Goods and Services Tax Authority for Advance Ruling ( AAR ) and Appellate Authority for Advance Ruling ( AAAR ) reported at Taxscan.in during the
The Odisha Goods and Services Tax ( GST ) department has imposed a penalty of Rs. 1.46 Lakhs on the IT major company Infosys for claiming ineligible Input Tax Credit ( ITC ). Infosys disclosed
In a major relief to the All India Fine Arts and Crafts Society (AIFACS), the Supreme Court of India dismissed a special leave petition (SLP) filed by the Income Tax Department on non-explanation of delay
The Kerala High Court recently held that the exemption under proviso of Section 12(5) of the Arbitration and Conciliation Act, 1996 applies only when the waiver is explicitly agreed upon in writing by the parties.
The Andhra Pradesh High Court held that Emery Cloth is cotton coated fabric and is eligible for sales tax exemption. The Appellate Tribunal held that like rexine cloth, tarpaulin is also included in item-174 and
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that Sonalleve HIFU KIT is accessory to MRI and hence is eligible for customs duty exemption. A Show Cause
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that confirmation of differential duty not proposed in show cause notice ( SCN ) cannot be sustained. The appellant
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the benefit of cenvat credit cannot be availed for anyone outside India. The appellant imported ‘Muriate of Potash’
The Orissa High Court recently ruled that, there is no applicability for Section 45 of Prevention of Money Laundering Act ( PMLA ) where alleged crime proceeds are under Rs. 1 Crore, while considering an
The Bombay High Court viewed that the error on the part of the auditor is reasonable cause for delay in claiming exemption and condoned the delay. Since the delay has been condoned, Respondent shall process
