Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 25]
This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at...
![GST Investigation, Search, Seizure and Arrest on Tax Evasion by Non-Proper Officer is Invalid: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Good-and-Services-Tax-Karnataka-HC-GST-Investigation-cases-GST-Evasion-TAXSCAN.jpg "GST Investigation, Search, Seizure and Arrest on Tax Evasion by Non-Proper Officer is Invalid: Karnataka HC [Read Order]")
![Mifex Oral Suspension, Sancal Vert Forete are Classifiable under Head of products of a kind used in animal feeding’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Mumbai-Customs-Excise-Service-Tax-Appellate-Tribunal-Sancal-Vert-Forete-TAXSCAN.jpg "Mifex Oral Suspension, Sancal Vert Forete are Classifiable under Head of products of a kind used in animal feeding’: CESTAT [Read Order]")
Notice to Merged Entity Void ab intio: ITAT strikes down Income Tax Reassessment u/s 148 [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) struck down a reassessment proceeding initiated against a non-existent company, declaring it void ab initio and had no legal validity. ...
![Notice to Merged Entity Void ab intio: ITAT strikes down Income Tax Reassessment u/s 148 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Mumbai-ncome-Tax-Reassessment-Taxscan.jpg "Notice to Merged Entity Void ab intio: ITAT strikes down Income Tax Reassessment u/s 148 [Read Order]")
No VAT/Sales Tax on hiring of Vehicles or Cranes when Control remains with Contractor: Supreme Court clarifies it as 'Service' not 'Sales of Goods' [Read Judgment]
In a landmark ruling, the Supreme Court clarified that hiring vehicles or cranes without transferring effective control to the user does not constitute a "sale" under VAT or Sales Tax laws, instead...
DGFT clarifies Applicability of Amended Para 5.10(c) of Handbook of Procedures, 2015-20 to Third-Party Exports under EPCG [Read Circular]
The Directorate General of Foreign Trade recently issued a clarification on the applicability of the prospective amendment made to Para 5.10(c) of the Handbook of Procedures, 2015-20 (Mid-term...
Small Bottles of Coconut Oil Classifiable as Edible, 5% GST Attracts: Supreme Court [Read Judgement]
In a 15-year-old dispute regarding the classification of small bottles of coconut oil, the Supreme Court held that small bottles of coconut oil should be classified as edible oil and taxed at 5%. The...
![Small Bottles of Coconut Oil Classifiable as Edible, 5% GST Attracts: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/12/upreme-Court-Coconut-Oil-GST-Attracts-Taxscan.jpg "Small Bottles of Coconut Oil Classifiable as Edible, 5% GST Attracts: Supreme Court [Read Judgement]")