![Tyres & Tubes were ‘Spare Parts’ in CST Regn. Certificate for Road Construction: Allahabad HC scraps Penalty for Invalid Purchase [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107328-allahabad-hc-tyres-tubes-spare-parts-taxscan.webp "Tyres & Tubes were ‘Spare Parts’ in CST Regn. Certificate for Road Construction: Allahabad HC scraps Penalty for Invalid Purchase [Read Order]")
Tyres & Tubes were ‘Spare Parts’ in CST Regn. Certificate for Road Construction: Allahabad HC scraps Penalty for Invalid Purchase [Read Order]
The Allahabad High Court recently deleted a penalty imposed on a road construction firm under Section 10-A of the Central Sales Tax Act, 1956,...
![Lack of Mens Rea u/s 10(d) of CST Act: Allahabad HC Quashes Penalty on Bajaj Hindusthan Sugar Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Allahabad-High-Court-Bajaj-Hindusthan-Sugar-Ltd-CST-CST-Act-Taxscan.jpg "Lack of Mens Rea u/s 10(d) of CST Act: Allahabad HC Quashes Penalty on Bajaj Hindusthan Sugar Ltd [Read Order]")
DCB Reports are relevant Evidence in respect of Non-existence of demand on Proper Payment of CST and VAT: ITAT allows to file ITR [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) held that the Demand Collection Balance (DCB) reports are relevant evidence in respect of the non-existence of demand on proper payment...
![DCB Reports are relevant Evidence in respect of Non-existence of demand on Proper Payment of CST and VAT: ITAT allows to file ITR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/DCB-Reports-Evidence-Non-existence-of-demand-on-Proper-Payment-of-CST-VAT-CST-Proper-Payment-ITAT-allows-to-file-ITR-taxscan.jpg "DCB Reports are relevant Evidence in respect of Non-existence of demand on Proper Payment of CST and VAT: ITAT allows to file ITR [Read Order]")
CST: C Forms cannot be Cancelled with Retrospective Effect to Deny Benefit to Assessee, says Delhi HC [Read Order]
In a significant ruling, the Delhi High Court (HC) held that C Forms cannot be cancelled with its retrospective effect to deny the benefit to the assessee. Zapsell Retail, the petitioner is...
![CST: C Forms cannot be Cancelled with Retrospective Effect to Deny Benefit to Assessee, says Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CST-C-Forms-Retrospective-Effect-Benefit-Benefit-to-Assessee-Delhi-High-Court-taxscan.jpg "CST: C Forms cannot be Cancelled with Retrospective Effect to Deny Benefit to Assessee, says Delhi HC [Read Order]")
Services of Survey and DPR for Water Supply Schemes for Panchayat/ Municipalities under Jal Jeevan Mission are Pure Services eligible for GST Exemption: AAR [Read Order]
The Authority for Advance Ruling (AAR), Chhattisgarh ruled that Services of survey and Detailed Project Report (DPR) for water supply schemes for Panchayat/ Municipalities under Jal Jeevan Mission...
![Services of Survey and DPR for Water Supply Schemes for Panchayat/ Municipalities under Jal Jeevan Mission are Pure Services eligible for GST Exemption: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/DPR-Water-Supply-Schemes-Panchayat-Municipalities-Jal-Jeevan-Mission-GST-Exemption-AAR-TAXSCAN.jpg "Services of Survey and DPR for Water Supply Schemes for Panchayat/ Municipalities under Jal Jeevan Mission are Pure Services eligible for GST Exemption: AAR [Read Order]")
GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]
The Chattisgarh Bench of Authority of Advance Ruling (AAR) has recently ruled that nil liability of gst from compensation cess is not applicable to coal rejects supplied by power plants. The...
![GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Exemption-Cess-Coal-Rejects-Power-Plant-AAR-TAXSCAN.jpg "GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]")
No ITC can be Claimed on GST paid on Goods, Services, Operation and Maintenance Services of Cross-Country Pipeline outside Factory Premises: AAR [Read Order]
The Authority of Advance Ruling at Chhattisgarh has recently ruled that no Input Tax Credit (ITC) can be claimed on Goods and Services Tax (GST) paid for goods, services, operation and maintenance...
![No ITC can be Claimed on GST paid on Goods, Services, Operation and Maintenance Services of Cross-Country Pipeline outside Factory Premises: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITC-GST-Goods-Services-Maintenance-Services-Pipeline-AAR-TAXSCAN.jpg "No ITC can be Claimed on GST paid on Goods, Services, Operation and Maintenance Services of Cross-Country Pipeline outside Factory Premises: AAR [Read Order]")
VAT Refund cannot be withheld due to CST proceedings: Calcutta HC Orders VAT Refund with Interest [Read Order]
The Calcutta High Court (HC) ordered to refund of excess tax paid under the West Bengal Value Added Tax Act,WBVAT Act with intereston the aspect that the refund of Value Added Tax (VAT) cannot be...
![VAT Refund cannot be withheld due to CST proceedings: Calcutta HC Orders VAT Refund with Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/VAT-Refund-CST-proceedings-Calcutta-HC-VAT-Refund-TAXSCAN.jpg "VAT Refund cannot be withheld due to CST proceedings: Calcutta HC Orders VAT Refund with Interest [Read Order]")