GST Judgements
Investigation cannot be stalled on apprehension of contracting COVID-19
Bimal Jain 02 January 2021 at 14:52
The Hon'ble Delhi High Court, in the case of P.V. Rao vs. Senior Intelligence Officer, DGGSTI [W.P.(C.) No. 8975/2020 (dated, November 18, 2020)] denied relief to P.V. Rao ("Petitioner") from appearing physically in Delhi to record statement in alleg
Best judgment assessment cannot be made for non-filing of GSTR-3B
Bimal Jain 30 December 2020 at 15:42
The Hon’ble Appellate Authority, GST,Andhra Pradesh, in the case ofOmsai Professional Detective & Security Services Pvt. Ltd. [Order No. 5132 of 2020 (dated, March 16, 2020)]held that best judgment assessment under Section 62(1) of Central Goods and
The Hon'ble Supreme Court of India in M/S. V.V.V. And Sons Edible Oil Ltd. v. The State of Tamil Nadu &Ors. [Civil Appeal No. 3964 of 2020 dated December 04, 2020] disposed of the appeal filed against the judgment passed by the Hon'ble Madras High Co
The Hon'ble AAR Odisha, in the matter of Tokyo Electric Power Co.[Order No.02/Odisha-AARJ2020-21 dated November 19, 2020] held that supply of consultancy service to an Indian entity Odisha Power Transmission Corporation Limited ("OPTCL") is not impor
Service Tax liability of Demerged Undertakings cannot be fastened on assessee upon merger
Bimal Jain 24 December 2020 at 11:48
The Hon'ble CESTAT, New Delhi, in Jayaswal Neco Industries Ltd. vs. Commissioner of Customs, Central Excise and Service Tax - Raipur [Service Tax Appeal No. 50893 of 2015 (dated, October 07, 2020)] held that, the assessee could not be held to be liab
Mandatory to upload SCN on website, mere e-mail to the taxpayer would not suffice
Bimal Jain 22 December 2020 at 17:40
The Hon'ble Madhya Pradesh High Court, in Akash Garg vs. State of M.P. [W.P. No.16117/2020 (dated, November 19, 2020)], held that statutory procedure prescribed for communicating show-cause notice ("SCN") or order under Rule 142(1) of Central Goods a
SCN for confiscation of goods cannot be issued on mere suspicion
Bimal Jain 22 December 2020 at 09:50
The Hon'ble Gujarat High Court in Anant Jignesh Shah vs. Union of India [R/Special Civil Application No. 12712 of 2020 dated November 6, 2020] set aside the order and held that the show cause notice under Section 130 of the Central Goods and Services
SAMSUNG INDIA ELECTRONICS PVT. LTD., GURGAON Vs ADDL. CIT., SPECIAL RANGE -8, NEW DELHI
Guest 16 December 2020 at 16:24
This appeal is filed by the assessee against the order dated 31/10/2018passed under Section 254/143(3) read with Section 144 C of the Income Tax Act, 1961 passed by Addl. CIT(A), New Delhi, for Assessment Year 2013-14.
Only person who has borne the incidence of duties/ taxes, is entitled to claim refund
Bimal Jain 12 December 2020 at 14:53
The Hon'ble Madras High Court in the case of M/s. Chennai Petroleum Company Ltd. (CPCL) v. Commissioner of GST & Central Excise [C.M.A.Nos.4298, 4299 and 4301 of 2019 dated, October 28, 2020] rejected the refund of excise duty under Section 11B of th
The Hon'ble Allahabad High Court in the matter of Ansari Construction vs. Additional Commissioner, CGST(Appeals)& Ors. [Writ Tax No. 626 of 2020 dated November 24, 2020]set aside ex-parte order seeking to cancel assessee’s registration for failure to
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