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  March 30, 2024 to April 05 , 2024 Mismatch in Reassessed
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
No Penalty Imposable in Absence of Intent to Evade Tax: CESTAT [Read Order]
The Chandigarh bench of  Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has held that no penalty is imposable in the absence of intent to evade tax. The Tribunal held that violation of non-filing of
Supreme Court and 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  March 23, 2024 to March 30, 2024. SUPREME COURT No Application of S. 71, Customs
Reviewing of Earlier Order of Commissioner of GST is Impermissible by law: CESTAT sets aside order
The Chennai bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has observed that reviewing the earlier order of the commissioner of Goods and Service Tax ( GST ) is Impermissible by law.
Mere Non-Payment of Service Tax and Non-Filing of Returns Not sufficient to Extend Period of Limitation: CESTAT [Read Order]
The Chandigarh bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that mere non-payment of service tax and non-filing of returns is not sufficient to extend the period of limitation.
Consolidated Hearing Notice with Multiple Hearing Dates Deemed Violation of Natural Justice Principles; CESTAT remands Ex Parte Order [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that issuing a consolidated hearing notice with multiple hearing dates constitutes a violation of the principles of natural justice. The decision came
Failure of GST Appellate Authority to Exercise Power to condone Appeal beyond Time Limit: Calcutta HC remands GST Appeal [Read Order]
A Single Bench of Calcutta High Court, condoning the delay in presenting the appeal before the Goods and Services Tax ( GST ) appellate authority, restored it to the file of the appellate authority. The
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  March 16, 2024 to March 22,2024 Relief to BSNL , Cenvat
Supreme Court & High Courts Weekly Round Up
This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during March 10th to March 23rd of 2024. SUPREME COURT False Declaration under IDS to
[Taxscan 360] Online Money Gaming, Horse Racing and Casinos: GST Implications and Unaddressed issues
In recent years, the online gaming industry in India has witnessed remarkable growth, projected to reach $5 billion by 2025 with a compound annual growth rate of 28-30%. However, a recent decision by the GST
CBDT issues Departmental Guidelines for Filing of Income Tax Appeals before ITAT, HCs and SLPs/Appeals before Supreme Court [Read Circular]
The Central Board of Direct Taxes ( CBDT ) released a Circular, No. 5/2024 dated March 15, 2024, under Section 268A of the Income-tax Act, 1961, outlining guidelines for the Department’s appeal filings before the
Remuneration paid to Whole-Time Directors of Company in the form of Commission based on Profit constitutes an Employer-Employee Relationship, No Service Tax Applicable: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench at Ahmedabad has held that the remuneration paid to whole-time directors of a company in the form of a commission based on profit
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  March 3, 2024 to March 15,2024 No Service Tax leviable on
Relief to Piramal Enterprises: ITAT directs AO to Re-adjudicate Disallowance of Payment Received as Consultancy Fees and Corporate Service Charges [Read Order]
In a recent decision, the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has provided relief to Piramal Enterprises by instructing the Assessing Officer ( AO ) to reassess the disallowance of