Failure to Issue Notice pursuant to Refund Adjustment Order: Bombay HC directs GST authorities to reconsider Refund application
A Division Bench of Bombay High Court directed the appropriate authorities to consider the refund application after giving an opportunity of hearing and after considering the submissions of the petitioner, pass a reasoned order in
Bagasse is an Agricultural Waste Not a Manufactured Product: CESTAT sets aside Demand of Excise Duty [Read Order]
In a significant case, the Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that bagasse is an agricultural waste not a manufactured product and set aside the demand of
Value of Service Tax cannot be Anything More or Less than Consideration Paid for Rendering Service: CESTAT sets aside Interest and Penalty [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the value of service tax cannot be anything more or less than the consideration paid for rendering service
No Evidence Linking Instances of TDS Deduction with Unconsumed Challan: ITAT directs Readjudication [Read Order]
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) restored the files to the Assessing Officer to verify the correction statement of Tax Deduction at Source linking the unconsumed challan with the instances of Tax
Adjudication Against Co-noticee even After Settlement of Dispute  by Settlement Commission is not valid: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that adjudication against the co-noticee even after the settlement of the dispute by the settlement commission is not valid.
Pre-Deposit for CESTAT Appeal: Chhattisgarh HC grants 3 months due to COVID related Financial Crisis, says No to Waiver [Read Order]
The Chhattisgarh High Court has granted a three-month extension to Nava Raipur Atal Nangar Vikas Pradhikaran, a special development authority, for depositing the mandatory pre-deposit before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT).
ED Attaches Properties of NRI Academy of Medical Sciences Officials worth 307.61 Crores for Money Transfer Fraud
Directorate of Enforcement (ED) provisionally attached the movable and immovable properties of the NRI Academy of Medical Sciences (a society registered under the Andhra Pradesh Societies Registration Act, 2001) worth Rs. 307.61 crores for illegally
Netflix under Income Tax Scanner for Income from Streaming Services provided in India
In a first-time-ever action, the Indian government is contemplating taxing income of Netflix generated from streaming services in the country, according to sources. Overseas digital companies are not yet taxed in India for providing electronic
Failure Of CHA to Verify KYC Document of Bogus Firm Created With Forged Document does not amount to Abetment of Export: CESTAT Sets aside Penalty
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the failure of the Customs House Agent (CHA) to verify the KYC document of a bogus firm created
Duty Demanded on Value of Exempted Goods without Considering Evidence of  Maintaining Separate Accounts for Dutiable and Exempted Goods: CESTAT Orders for Fresh Adjudication
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ordered to conduct of a fresh adjudication since the duty was demanded on the value of exempted goods without considering evidence of
Value of Corrugated Boxes Cleared to Merchant Exporter can be Includable for Computing Threshold under SSI Exemption Notification: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the value of corrugated boxes cleared to merchant exporters can be includable for computing threshold under SSI exemption notification.
Assessment Order Framed against Non-Existing Company Illegal and Void Ab Initio: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that an assessment order framed in the name of a non-existing company would be illegal and void ab initio. A search & seizure operation
GST Assessment based on Wrong Total Turnover: Andhra Pradesh HC Sets aside the Assessment Order [Read Order]
The Andhra Pradesh High Court in a significant case set aside the Goods and Service Tax (GST) assessment made based on the wrong total turnover. The petitioner challenged the Assessment, Penalty & Interest order passed
Allahabad HC upholds Tax Penalty u/s 74 UPGST Act imposed on Resort Owner based on Corroborative Evidence [Read Order]
The Allahabad High Court upheld the tax penalty under Section 74 Uttar Pradesh Goods and Service Tax Act (UPGST Act) imposed on Resort Owner based on Corroborative Evidence. The appeal was filed by the petitioner
Non-Compliance of Procedure u/s 144B of Income Tax Act: P&H HC nullifies Income Tax Demand Notice [Read Order]
The Punjab and Haryana High Court has invalidated the demand notice and penalty proceedings following an assessment order, due to the non-adherence to clauses (vii) and (viii) of Section 144B(6) of the Income Tax Act.