![[BREAKING] Supreme Court rejects Constitutional Validity of Blocking of GST Input Tax Credit in Safari Retreats Case, allows Revenue Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Safari-Retreats-Case-Supreme-Court-orissa-high-court-gst-taxscan.jpg "[BREAKING] Supreme Court rejects Constitutional Validity of Blocking of GST Input Tax Credit in Safari Retreats Case, allows Revenue Appeal [Read Order]")
[BREAKING] Supreme Court rejects Constitutional Validity of Blocking of GST Input Tax Credit in Safari Retreats Case, allows Revenue Appeal [Read Order]
In a significant judgement, the Supreme Court today allowed the Revenue Department's appeal in the Safari Retreats Pvt Ltd case, reaffirming the...
![Delhi High Court limits GST Registration Cancellation to suspension date, rejects Retrospective Effect due to lack of specific reasons in SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-GST-GST-registration-GST-registration-cancellation-show-cause-notice-taxscan.jpg "Delhi High Court limits GST Registration Cancellation to suspension date, rejects Retrospective Effect due to lack of specific reasons in SCN [Read Order]")
![Service Clubbed under BSS: CESTAT Allows Cenvat Credit on Service Tax charged by Tata Motors [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-Business-Support-Service-Service-Clubbed-under-BSS-Cenvat-Credit-taxscan.jpg "Service Clubbed under BSS: CESTAT Allows Cenvat Credit on Service Tax charged by Tata Motors [Read Order]")
![Assessee entitled to raise Additional claims in Appeal when not made in Returns filed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-ITAT-Ahmedabad-File-Returns-TAXSCAN.jpg "Assessee entitled to raise Additional claims in Appeal when not made in Returns filed: ITAT [Read Order]")
![Issue on Penalties u/s 11AC of Central Excise Act Fails to decide based on decision by Supreme Court on same issue: CESTAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Mumbai-Central-Excise-Act-Supreme-Court-Customs-and-Excise-section-11AC-of-Central-Excise-Act-taxscan.jpg "Issue on Penalties u/s 11AC of Central Excise Act Fails to decide based on decision by Supreme Court on same issue: CESTAT directs Re adjudication [Read Order]")
![No Penalty under Central Excise Act in absence of Suppression of Fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-Central-Excise-Act-No-Penalty-in-absence-of-Suppression-of-Fact-Customs-and-excise-taxscan.jpg "No Penalty under Central Excise Act in absence of Suppression of Fact: CESTAT [Read Order]")
Denial of ITC on Construction of Immovable Property: Supreme Court pronounces Judgment in Safari Retreats Case [Read Order]
The Supreme Court has pronounced the landmark Safari Retreats judgment today (October 3, 2024) on denial of Goods and Services Tax Input Tax Credit (GST ITC) on Construction of Immovable Property. ...
Delhi HC allows Submission of Relevant Documents to Prove Principal Place of Business Functioning within One Week Amid GST Registration Cancellation [Read Order]
In a recent ruling, the Delhi High Court has permitted the submission of relevant documents within one week to prove the functioning of the principal place of business amid the cancellation of GST...
Reassessment u/s 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC Sets aside Income Tax Notice [Read Order]
The Delhi High Court in the case of Meenu Gupta vs Assistant Commissioner of Income Tax dealt with the validity of reassessment proceedings under Section 148 of the Income Tax Act initiated against a...
![Reassessment u/s 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC Sets aside Income Tax Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/delhi-High-Court-Delhi-HC-Reassessment-Income-Tax-Notice-Notice-Issued-Delhi-HC-Sets-aside-Income-Tax-Notice-Section-148-TAXSCAN.webp "Reassessment u/s 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC Sets aside Income Tax Notice [Read Order]")
Hardship Allowance Received by Assessee from Developer as ‘compensation Towards Displacement' is not a ‘revenue receipt’: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has held that Hardship Allowance received by assessee from Developer as ‘compensation towards displacement' is not a ‘revenue receipt’ ....
![Hardship Allowance Received by Assessee from Developer as ‘compensation Towards Displacement is not a ‘revenue receipt’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Developers-compensation-case-capital-receipt-TAXSCAN.jpg "Hardship Allowance Received by Assessee from Developer as ‘compensation Towards Displacement is not a ‘revenue receipt’: ITAT [Read Order]")
SCN under CGST Act Issued on Wrong Address: Gauhati HC sets aside Order passed In Violation of Natural Justice Principle [Read Order]
In a recent case, the Gauhati High Court set aside the order passed in violation of natural justice principle. The Court observed that show cause notice under Central Goods and Service Tax Act, 2017...
![SCN under CGST Act Issued on Wrong Address: Gauhati HC sets aside Order passed In Violation of Natural Justice Principle [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CGST-SCN-Central-Goods-and-Service-Tax-Act-show-cause-notice-Gauhati-High-Court-Natural-Justice-Principle-taxscan.jpg "SCN under CGST Act Issued on Wrong Address: Gauhati HC sets aside Order passed In Violation of Natural Justice Principle [Read Order]")
No Intention to Evade Service Tax Payment: CESTAT quashes invocation of Extended Limitation against Manpower Recruitment/Supply Agency [Read Order]
The Ahmedabad Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) Bench, since there was no intention to evade Service Tax Payment, quashed the invocation of Extended Limitation against...
![No Intention to Evade Service Tax Payment: CESTAT quashes invocation of Extended Limitation against Manpower Recruitment/Supply Agency [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Ahmedabad-Service-Tax-Payment-Service-Tax-Taxscan.jpg "No Intention to Evade Service Tax Payment: CESTAT quashes invocation of Extended Limitation against Manpower Recruitment/Supply Agency [Read Order]")