The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) held that if a tax is paid along with interest before the issuance of show-cause notice, then, in that case, show-cause notice shall not be issued....
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the Vodafone is not required to reverse Cenvat credit as the capital goods have not been physically removed from the premises where they were initially...
The High Court of Karnataka held that show cause notice is a prerequisite condition for quantification of interest or attachment of bank account without which, the proceedings would be null and void. The challenge was...
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that the removal of fly ash from the pond cannot be termed as “Cleaning activity” under Section 65 (24b) of...
The Delhi High Court held that the changeability of the activity on facilitating land and other related activities to attract service tax under the head ‘Real Estate Agent’. The respondent is engaged in the business...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai held that the refund of input Cenvat credit cannot be denied for the reasons of premises being unregistered. The assessee-appellant(M/s. MSYS Tech India Private Limited)...
The Madras High Court reportedly stayed an order passed by a Commissioner of Goods and Services Tax (GST) and Central Excise on October 17, accusing the Oscar-winning music composer A R Rahman of evading payment...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that Input tax credits cannot be denied to the recipient even if the duty was legally not payable by the supplier The appellant is engaged...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai ruled that the Chartered Accountant’s Certificate that categorically certifying that the tax burden has not been passed on to another can be considered as evidence...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT) of Allahabad set aside the ruling of lower Tribunal and held that if the entire remuneration stands considered by Income Tax Authorities as salary, the same...
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai, set aside the order of the Commissioner of Appeals, stating that show cause notice issued after expiry of 5 years would be barred by limitation....
The Jharkhand High Court has ruled that show-cause notice issued under Section 73(1) of the CGST Act must be issued in all cases where the tax was not paid for any reason other than fraud....
The High Court of Delhi, on tuesday reinstated that the Settlement Commission is not intended to operate as a parallel, summary adjudicatory forum, to substitute the process of regular adjudication before the competent adjudicating authority....
The Madras High Court has held that a show-cause notice which is issued in a template-like manner cannot be challenged before the Court through a writ petition. The assessee-company exports software & ITeS services and...
The Supreme Court has dismissed the Revenue department’s appeal against Delhi High Court verdict holding Arrest of MakeMyTrip officials by DGCEI without Show Cause Notice (SCN) is unconstitutional. The Supreme Court was considering the question...
The Central Board of Excise and Customs (CBEC) notified proper officer under the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 as per which, the Superintendents...
The Chennai bench of the Customs Excise and Service tax Appellate Tribunal (CESTAT), recently held that if a Show Cause Notice (SCN) against main Noticee is set aside, it would result in deleting the proposals...
In Sagar Drugs and Pharmaceuticals P. Ltd v. CCE, the CESTAT Ahmedabad bench held that recovery of excess tax collected under Central Excise Act, 1944 can be effected for three years from the date of...
The division bench of the Delhi High Court in Poonam Jain v. UOI & Ors, held that a person being prosecuted under the has a right to be provided with all the material relied upon...
The Single bench of the Delhi High Court, recently held that at the time of detaining/confiscating the goods, the authorities shall give Show cause Notice under section 124(a) of the Customs Act within six months...
The division bench of the High Court of Rajasthan, has recently ruled that a writ petition filed againsta show cause notice issued under the provisions of Income Tax Act, 1961 is maintainable and such a...
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