Judgements and Orders, Supreme Court and High courts of India
Excise duty cannot be demanded for clandestine removal based on third party evidence
Bimal Jain 13 August 2022 at 16:34
The CESTAT, New Delhi in the matter of M/s Shri Shyam Ingot & Castings Pvt. Ltd. v.Commissioner of Customs & Central Excise [Excise Appeal No. 52550 of 2019-SM dated August 08, 2022] held that there shall be consonance between the allegation levelled
Waiver of pre-deposit is not tenable on account of financial inability
Bimal Jain 12 August 2022 at 14:17
The CESTAT, New Delhi in the matter of M/s Prem Kumar Ojha v.Commissioner of Customs-Jaipur I[Customs Miscellaneous Application No. 50245 of 2022 dated July 04, 2022] held that, in view of the afore-mentioned decisions by the Hon'ble Supreme Court an
SC directs GST Council to issue advisory to States to implement DIN system
Bimal Jain 12 August 2022 at 11:08
The Hon'ble Supreme Court in Pradeep Goyal v. Union of India & Ors. [Writ Petition (Civil) No. 320 of 2022 dated July 18, 2022] held that implementation of Document Identification Number ("DIN") for intimating communications sent by the State Tax Off
Service Tax cannot be levied on antivirus software sold in CD
Bimal Jain 12 August 2022 at 11:08
The Hon'ble Supreme Court of India in the matter ofCommissioner of Service Tax Delhi v Quick Heal Technologies Limited [Civil Appeal No. 5167 of 2022 dated August 5, 2022] has held that Service Tax cannot be levied again on antivirus software sold in
It was held that from a plain reading of the Explanation 2 to Section 37(1), expenditure incurred towards CSR activities shall not be allowed as 'business expenditure' and shall be deemed to have not been incurred for business. The embargo created by
The appeal was successful and was granted. The orders of the High Court and the trial court were overturned.
Cenvat Credit on input services allowed if used in the course of furtherance of business
Bimal Jain 10 August 2022 at 14:05
The CESTAT, Hyderabad in the matter of M/s. VITP Private Limited v Commissioner of Central Tax, Hyderabad [Final Order No: A/30070-30073/2022 dated July 8, 2022] set aside the demand of service tax on refundable security deposit on the grounds that s
Bail granted to an Applicant involved in fraudulent ITC
Bimal Jain 10 August 2022 at 14:05
The Hon'ble High Court Allahabad in the matter of Paras Jain v Union of India [Criminal Misc. Bail Application No. - 21848 of 2022 dated July 29, 2022] granted bail to an Applicant involved in a trial relating to Input Tax Credit ("ITC") fraud and he
Rajasthan HC granted interim protection against arrest
Bimal Jain 08 August 2022 at 10:45
The Hon'ble High Court, Rajasthan in the matter of Anil Kumar Arora v Union of India [Criminal Misc. Bail Application No. 5830/2022 dated July 25, 2022] has issued interim protection against arrest and directed the Petitioner to appear before the con
Rejection of refund on flimsy grounds would defeat the purpose of rebate schemes
Bimal Jain 08 August 2022 at 10:05
The CESTAT, Kolkata in the matter of M/s Sethia Oils Ltd. v Commissioner of CGST & Excise, Kolkata North [Final Order No.75397/2022 dated July 13, 2022] has held that rejection of refund claimed by the exporter on flimsy grounds would defeat the purp
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