The Madras High Court has held that the Squad Officer cannot detain the goods and impose the penalty for a bonafide misclassification under the Goods and Services Tax ( GST ) regime. Justice G R

When the Group of Ministers (GoM) suggested Covid relief measures from a GST perspective and such measures were approved in the 44th GST Council meeting, the industry, trade, public at large finally breathed a sigh

Activities of the trust cannot be the deciding factor while granting registration u/s 12A of Income Tax Act: ITAT M/s Shri Agrasen Jan Kalyan Trust vs CIT(Exemption) CITATION: 2023 TAXSCAN (ITAT) 1741  The Raipur bench

The Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that revenue cannot invoke an extended period of limitation when the assessee applied for common registration before availing of cenvat credit.

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has recently, in an appeal filed before it, held that deduction on cost of building is not allowable under the head ‘capital gain’, when the value of

This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous week from January 29 to February 4, 2023. C Form issued at material

Indian Exporters have been waiting for the last 8 months for the announcement of the benefits under the RoDTEP (Remission of Duties and Taxes on Exported Products) Scheme. Ministry of Commerce & Industry under the

The Allahabad High Court upheld the regular assessment order which alleged the shortage of chemical though they are registered in the stock register as there was no record brought by the asseese to show that

This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in Payment of Interest does not Arise in Revenue Neutral Situation, no Duty to be Paid: CESTAT M/s. Jai Balaji Industries

This Round-Up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan. from October 7 to October 14, 2023 Receipts from providing Satellite Telecommunication Services  to Indian customers are

The Delhi High Court has held that the assessee is entitled to interest on delayed refund under section 27-A  of the Customs Act, 1962. It was found that Section 27-A provides for the payment of

This weekly summary analyses the major Income Tax Appellate Tribunal (ITAT) stories that were covered by Taxscan.in the week before, from April 23rd to April 29th, 2023. Ex-Gratia Payment Received on Voluntary Retirement Not Taxable

The GST Council on Friday decided the rate of tax for goods and services under the Goods and services Tax (GST), the new indirect tax reform which is to be implemented on July 2017.Moving a

The Bombay High Court directed the designated committee to issue the discharge certificate and refund amount to the tune of Rs.45.60 Lakhs. The Petitioner, Eureka Fabricators Pvt. Ltd. is a manufacturing unit holding central excise

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the location from where service is provided and received is immaterial for availing Cenvat credit on input services for payment