Judgements and Orders, Supreme Court and High courts of India
Excise Duty is leviable on Coal Clearances from the Sister Concern Units
Bimal Jain 31 October 2023 at 11:56
The CESTAT, Kolkata in the case of M/s. Mahanadi Coalfields Limited v. Commissioner of Central Excise & Service Tax, BBSR [Excise Appeal No. 75329 of 2023 dated October 10, 2023] upheld that the imposition of excise duty applies to the clearance of c
Aluminium Foil Container is classified under Heading 7615 with a GST rate of 12%
Bimal Jain 31 October 2023 at 11:56
The Hon'ble Madras High Court in M/s. Veeram Natural Products v. The Additional Commissioner of GST and Central Excise [W.P.(MD) Nos.6485 to 6492 of 2023 dated September 13, 2023] held that aluminium foil container should be classified under Chapter
Tax Invoices, E-way bills, and Goods Receipts are not sufficient proof to avail ITC
Bimal Jain 27 October 2023 at 17:09
The Allahabad High Court in the case of M/s. Malik Traders v. State of Uttar Pradesh and Ors. [Writ Tax No. 1237 of 2021 dated October 18, 2023], dismissed the writ petition and held that, details of the Tax Invoice, E-Way bill, and Goods Receipt are
The AAR, West Bengal, inM/s. Saraswaty Press Limited[Advance Ruling No. 20/WBAAR/2023-24 dated September 13, 2023], ruled that the services of printing question papers for conducting examinations to educational institutions, will be covered under Sl.
The Hon'ble Allahabad High Court in the case of M/s. Vivo Mobile India Private v. Union of India and Others [Writ Tax No. 433 of 2021 dated September 5, 2023] allowed the writ petition and held that as per Rule 36(4) of the Central Goods and Services
Assessment Order is void when the Notice is not served by the GST Department
Bimal Jain 26 October 2023 at 13:02
The Hon'ble Madras High Court (Madurai Bench) in the case of M/s. Tvl. Diamond Shipping Agencies Pvt. Ltd. v. Assistant Commissioner, Tuticorin [W.P. (MD) 6874 of 2023 dated August 29, 2023] allowed the writ petition and held that an assessment order
An inquiry conducted by the GST Officer is not a trial
Bimal Jain 25 October 2023 at 17:04
The Hon'ble Kerala High Court in M/s. Steel India vs the State Tax Officer, Nattika, Thrissur and Ors.[W.P.(C) WPC No.29033 of 2023 dated October 5, 2023] held that the investigation carried out by the qualified officer should not be considered a tri
New Conditions for claiming exemption can’t be introduced via Circular
Bimal Jain 25 October 2023 at 17:04
The CESTAT, Kolkata in M/s. The Bank of Nova Scotia v. Commissioner of Customs (Admn. & Airport), [Final Order No. 77289-77292/2023 dated October 5, 2023] held that a new condition, which is not inherent to the exemption notification, cannot be intro
The Hon'ble Kolkata High Court in M/s. Laing- Simplex JV v. Commissioner of Central Excise and Service Tax, Ranchi [Service Tax Appeal No. 70693 of 2013 dated October 10, 2023] held that the services provided during the construction of the large spor
The Hon'ble Kerala High Court, in the case of M/s. Goparaj Gopalkrishnan Pillai v. State Tax Officer, Thripunithura & Ors. [WP(C) 29855 of 2023 dated October 5, 2023] allowed the writ petition and held that the Input Tax Credit ("ITC") should not be
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