Judgements and Orders, Supreme Court and High courts of India

Transfer of unutilized ITC in GST cannot be denied on account of technical glitches

Bimal Jain 03 August 2021 at 08:47

The Hon’ble High Court of Kerala in case of Union of India & Ors. v. M/s Merchem India Pvt. Ltd. [W.A. No. 570 of 2021, dated July 05, 2021] dismissed an appeal filed by the Revenue Department against the judgment passed by the Single Judge providing

Posted in GST | 159 Views

Tertiary Treated water is purified water taxable @18%

Bimal Jain 03 August 2021 at 08:35

In M/s. Nagpur Waste Water Management Pvt. Ltd. [GST-ARA-65/2020-21/21-22/B-35 dated July 27, 2021], M/s Nagpur Waste Water Management Pvt. Ltd. ('the Applicant') seeked an advance ruling on taxability of 'Tertiary Treated Water' ('TTW') supplied by

Posted in GST | 128 Views

MDEs and parts thereof are taxable @ 5% if supplied exclusively to shipyard and Indian Navy

Bimal Jain 03 August 2021 at 08:35

In M/s. MAN Energy Solutions India Pvt. Ltd. [GST-ARA, Application No. 56 dated October 17, 2019], M/s. MAN Energy Solutions India Pvt. Ltd. ('the Applicant') has sought an advance ruling on, whether the supply of marine diesel engines ('MDEs') and p

Posted in GST | 183 Views

Power to extend period to be exercised before expiry of original limitation period

Bimal Jain 02 August 2021 at 18:53

In M/s Cobra Instalaciones Y Servicios v. Commissioner of Sales Tax, Cuttak [W.P. (C) No. 15956/2013 decided on July 29, 2021] M/s Cobra Instalaciones Y Servicios ('the Petitioner') challenged an assessment order dated May 15, 2013 ('Assessment Order

Posted in VAT | 151 Views

Redemption fine and penalty imposed by the Revenue Department without final assessment is not permissible

Bimal Jain 02 August 2021 at 08:46

The Hon'ble CESTAT Chandigarh in matter of M/sJ.S. Steel Traders v. the Commissioner of Customs, Ludhiana [Custom Appeal No. 60037 of 2021, Final Order No. 60840/2021 dated May 24, 2021] set aside the order passed by the Revenue Department, imposing

Posted in Custom | 233 Views

Interest u/s 234A, 234B, 234C, and 234D of the Income Tax Act, 1961

mahendra gargieya 31 July 2021 at 18:45

Posted in Income Tax | 116 Views

Pre-Show Cause Notice consultation mandatory before issuance of SCN

Bimal Jain 31 July 2021 at 18:44

In Dharamshil Agencies v. Union of India [R/SLP No. 8255 of 2019 decided on July 23, 2021] Dharamshil Agencies challenged the legal validity of the Show Cause Notice dated April 12, 2019 ("SCN").

Posted in GST | 208 Views

HC directed Revenue Department for early disposal of representation made by assessee on charging of interest for delayed payment

Bimal Jain 31 July 2021 at 18:43

In M/s. S. R. & Sons. v. Assistant Commissioner & Ors. [W.P. Nos. 15306 and 15307 of 2021 & WMP No. 16193 of 2021 dated July 26, 2021], M/s S.R. & Sons ('the Petitioner') is a partnership firm, involved in the activity of manufacture of knitted and c

Posted in GST | 126 Views

Tax evasion cannot be presumed merely based on e-way bill expiry

Bimal Jain 31 July 2021 at 11:26

The Hon’ble Telangana High Court in Satyam Shivam Papers Pvt. Ltd. v. Assistant Commissioner ST & Ors. [Writ Petition No. 9688 of 2020 dated June 2, 2021] set aside the order in Form GST MOV-09 passed by the Revenue Department, imposing tax and penal

Posted in GST | 173 Views

HC imposed cost on GST Department for non-appearance and non-filing of counter-affidavit

Bimal Jain 31 July 2021 at 10:27

In M/s. Anand and Anand v. Union of India & Ors. [W.P.(C) 2354/2021 & CM APPL. 6889/2021, decided on May 24, 2021], the Hon’ble High Court of Delhi imposed the cost of Rs. 20,000 on Audit-I and GST EAST ('the Respondents') for non-appearance and non-

Posted in GST | 154 Views