Before the Cess Hits Your Bill: Essential Conditions for Enforcing a Cess
Cess is a term many of us have come across on our bills or tax statements, but few truly understand what it means and how it works. Whether it’s the...
![Validity of Penalty Proceedings u/s 270A: ITAT Finds CIT(A)s Decision Premature [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Penalty-ITAT-Income-Tax-taxscan.jpg "Validity of Penalty Proceedings u/s 270A: ITAT Finds CIT(A)s Decision Premature [Read Order]")
![Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/sikkim-High-Court-Sikkim-HC-GST-CGST-Central-Goods-and-Services-Tax-Commissioner-Refund-Cess-TAXSCAN.jpg "Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]")
![No Misreporting in PF and Cess Deduction Claims Made in Good Faith: ITAT quashes 84 Lakhs S.270 Penalty under Income Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Misreporting-PF-Cess-Deduction-Claims-ITAT-Penalty-Income-Tax-taxscan.jpeg "No Misreporting in PF and Cess Deduction Claims Made in Good Faith: ITAT quashes 84 Lakhs S.270 Penalty under Income Tax [Read Order]")
Kerala HC Disposes of Writ Petition With Liberty to Petitioner to Approach GST Appellate Authority [Read Order]
The Kerala High Court disposed of the writ petition with liberty to the petitioner to approach the Goods and Service Tax (GST) Appellate authority. Parameswaran E C, the petitioner seeking to...
![Kerala HC Disposes of Writ Petition With Liberty to Petitioner to Approach GST Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Kerala-HC-Writ-Petition-Kerala-HC-Disposes-of-Writ-Petition-Liberty-taxscan.jpg "Kerala HC Disposes of Writ Petition With Liberty to Petitioner to Approach GST Appellate Authority [Read Order]")
No Recovery of Refunded Cess Amount by Revenue Department: J&K and Ladakh HC dismisses Appeal Filed with Delay of 1488 days [Read Order]
The Jammu and Kashmir and Ladakh High Court dismissed appeal filed with delay of 1488 days and upheld the ruling that no recovery of refunded cess amount by the Revenue Department. The appeal by...
![No Recovery of Refunded Cess Amount by Revenue Department: J&K and Ladakh HC dismisses Appeal Filed with Delay of 1488 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Recovery-of-Refunded-Cess-Amount-Refunded-Cess-Amount-Revenue-Department-Jammu-and-Kashmir-and-Ladakh-High-Court-Appeal-Filed-taxscan.jpg "No Recovery of Refunded Cess Amount by Revenue Department: J&K and Ladakh HC dismisses Appeal Filed with Delay of 1488 days [Read Order]")
CBIC Notifies Amendment of Compensation Cess Rate of Pan Masala, Tobacco Products [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has notified the amendment of the Compensation Cess Rate of Pan masala and tobacco products vide notification no. No. 3/2023 issued on 26th July...
Refunded Cess Amount cannot be recovered by revenue Dept as refund was based on Judgement which was overruled: Supreme Court [Read Judgement]
The Two-member Bench of supreme Court recently has held that the refunded cess amount could not be recovered by revenue department as refund was based on judgement which had been overruled. ...
Kandi Ravo Tobacco Waste sold Without Brand Name & Labelling Classified as Unmanufactured Tobacco Refuse Attracting 28% GST, No Compensation Cess Applicable: AAR [Read Order]
The Authority for Advance Ruling (AAR), Gujarat has held that ‘Kandi Ravo’ Tobacco Waste sold without Brand Name & Labelling shall be classified as Unmanufactured Tobacco Refuse and shall attract...
![Kandi Ravo Tobacco Waste sold Without Brand Name & Labelling Classified as Unmanufactured Tobacco Refuse Attracting 28% GST, No Compensation Cess Applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Kandi-Ravo-Tobacco-Waste-Brand-Name-Labelling-Manufacture-Unmanufactured-Tobacco-Refuse-GST-taxscan.jpg "Kandi Ravo Tobacco Waste sold Without Brand Name & Labelling Classified as Unmanufactured Tobacco Refuse Attracting 28% GST, No Compensation Cess Applicable: AAR [Read Order]")
Kerala HC quashes Property Tax Demand without Assessment of Property under Kerala Panchayat Raj Act [Read Order]
In a recent judgment the Kerala High Court quashed the property tax demand made without assessment of property under the Kerala Panchayat Raj Act, 1994. The petitioner, Mohammed Kabeer had...
![Kerala HC quashes Property Tax Demand without Assessment of Property under Kerala Panchayat Raj Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Kerala-High-Court-Kerala-HC-quashes-Property-Tax-Demand-Property-Tax-Demand-Tax-Demand-Tax-Demand-Assessment-of-Property-Assessment-Kerala-Panchayat-Raj-Act-Panchayat-Raj-Act-taxscan.jpg "Kerala HC quashes Property Tax Demand without Assessment of Property under Kerala Panchayat Raj Act [Read Order]")
Cess on Royalty Payment is Deductible when Entire Amount of Royalty Paid was Deleted: ITAT Grants Relief to Maruti Suzuki [Read Order]
While granting relief the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that Cess on royalty payment is deductible when the entire amount of royalty paid was deleted. Maruti...
![Cess on Royalty Payment is Deductible when Entire Amount of Royalty Paid was Deleted: ITAT Grants Relief to Maruti Suzuki [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Cess-Cess-on-Royalty-Payment-Royalty-Payment-Amount-ITAT-Maruti-Suzuki-Taxscan.jpg "Cess on Royalty Payment is Deductible when Entire Amount of Royalty Paid was Deleted: ITAT Grants Relief to Maruti Suzuki [Read Order]")