![Order passed without giving Reason for Denying Claim of ITC on Capital Goods under KVAT Act: Kerala HC sets aside Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Claim-ITC-Capital-Goods-KVAT-Act-Kerala-High-Court-Assessment-Order-Assessment-Taxscan.jpg "Order passed without giving Reason for Denying Claim of ITC on Capital Goods under KVAT Act: Kerala HC sets aside Assessment Order [Read Order]")
Order passed without giving Reason for Denying Claim of ITC on Capital Goods under KVAT Act: Kerala HC sets aside Assessment Order [Read Order]
In a recent judgement, the Kerala High Court set aside the assessment order passed without giving the reason for denying the claim of ITC on capital...
![Transaction has to be Proven Beyond Reasonable Doubt to Claim ITC u/s 70 of KVAT Act: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/03/Transaction-Claim-ITC-Claim-ITC-KVAT-Act-Supreme-Court-Taxscan.jpg "Transaction has to be Proven Beyond Reasonable Doubt to Claim ITC u/s 70 of KVAT Act: Supreme Court [Read Judgement]")
![Relief to Framji Dinshaw Petit: Bombay HC quashes Assessment Order holding Right Claim of Carry Forward and Set Off of Deficit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Framji-Dinshaw-Petit-Bombay-High-Court-Assessment-Order-Assessment-Right-Claim-Claim-Carry-Forward-and-Set-Off-of-Deficit-Deficit-Taxscan.jpg "Relief to Framji Dinshaw Petit: Bombay HC quashes Assessment Order holding Right Claim of Carry Forward and Set Off of Deficit [Read Order]")
![Rajasthan Govt issues Guidelines for expeditious disposal of GST Refund Claims [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-Refund-guidelines-GST-refund-refund-claim-Rajasthan-Govt-Rajasthan-Govt-issues-Guidelines-Taxscan.jpg "Rajasthan Govt issues Guidelines for expeditious disposal of GST Refund Claims [Read Order]")
![Non-filing of Form 10B within Due Date and During Processing of ITR: ITAT Disallows Claim u/s 11 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Form-10B-Due-Date-ITR-ITAT-Claim-Income-Tax-Act-Income-Tax-Tax-taxscan.jpg "Non-filing of Form 10B within Due Date and During Processing of ITR: ITAT Disallows Claim u/s 11 of Income Tax Act [Read Order]")
Limitation Period of 2 Years Expires u/s 54 CGST Act: Bombay HC Restores Refund Claim [Read Order]
The Bombay High Court (HC), presided over by Justices Abhay Ahuja and Nitin Jamdar, reinstated the petitioner's refund claim, which had been denied on the grounds that the Central Goods and Services...
![Limitation Period of 2 Years Expires u/s 54 CGST Act: Bombay HC Restores Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CGST-Act-CGST-Bombay-High-Court-Refund-Claim-Refund-Claim-Taxscan.jpg "Limitation Period of 2 Years Expires u/s 54 CGST Act: Bombay HC Restores Refund Claim [Read Order]")
No Claim for benefit of SAD Exemption Notification on Import of parts of Articles of Jewellery: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), observed that no claim can be made for benefit of Special Additional Duty ( SAD ) exemption notification on...
![No Claim for benefit of SAD Exemption Notification on Import of parts of Articles of Jewellery: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Claim-SAD-Exemption-Notification-Import-Articles-of-Jewellery-Jewellery-Articles-CESTAT-taxscan.jpg "No Claim for benefit of SAD Exemption Notification on Import of parts of Articles of Jewellery: CESTAT [Read Order]")
Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the appellate authority should not cite procedure as a tool or ruse to deny the just claim of an assessee. The Assessing...
![Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Appellate-Authorities-Claim-ITAT-Income-Tax-taxscan.jpg "Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]")
![Rule 37BA under IT Rules applicable both TDS and TCS claim: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/IT-Rules-TDS-TCS-claim-TCS-claim-ITAT-Income-Tax-Tax-Taxscan.jpg "Rule 37BA under IT Rules applicable both TDS and TCS claim: ITAT [Read Order]")
Replacement Expenditure cannot be treated as “Current Repairs”: ITAT denies Revenue Expenditure Claim [Read Order]
The Chennai bench of Income Tax Appellate Tribunal (ITAT) recently denied revenue expenditure claim and held that replacement expenditure could not be treated as current repairs. Assessee Tanfac...
![Replacement Expenditure cannot be treated as “Current Repairs”: ITAT denies Revenue Expenditure Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Replacement-Current-Repairs-ITAT-Revenue-Expenditure-Claim-TAXSCAN.jpg "Replacement Expenditure cannot be treated as “Current Repairs”: ITAT denies Revenue Expenditure Claim [Read Order]")
Remarks “Risky Exporters” for Grant of IGST Refund and Falsely Withhold the Claim: Gujarat HC directs to refund [Read Order]
In pursuance of section 54(6) of the Central Goods and Services Tax Act (CGST) of 2017 and the Gujarat Goods and Services Tax Act of 2017, the Gujarat High Court (HC), presided over by Justice Sonia...
![Remarks “Risky Exporters” for Grant of IGST Refund and Falsely Withhold the Claim: Gujarat HC directs to refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Risky-Exporters-Grant-of-IGST-IGST-Refund-Claim-Gujarat-High-Court-refund-Taxscan.jpg "Remarks “Risky Exporters” for Grant of IGST Refund and Falsely Withhold the Claim: Gujarat HC directs to refund [Read Order]")
![Rejecting Claim of Duty Drawback Without Stating any Reason is not Valid: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Claim-Duty-Drawback-Madras-High-Court-taxscan.jpg "Rejecting Claim of Duty Drawback Without Stating any Reason is not Valid: Madras HC [Read Order]")