Judgements and Orders, Supreme Court and High courts of India
The Hon'ble Madras High Court in M/s. P.K. Japee& Co. v. Deputy Commissioner of GST and Central Excise and Ors.[W.P.No.3587 of 2023 and W.M.P.No.3647 of 2023 dated February 7, 2023] has allowed the assessee to submit an additional reply to a Show Cau
The ITAT, Delhi in Smt. Shivani Madan v. ACIT [ITA No. 1642/Del/2020 dated January 5, 2023] has held that the husband and wife will have equal shares in the house property purchased by them as joint owners, wherein, the sale deed had been executed an
Refund claims cannot be considered as dubious on the basis of erroneous findings
Bimal Jain 17 February 2023 at 11:55
The Hon'ble Delhi High Court in M/s. Mahajan Fabrics Pvt. Ltd. v. Commissioner, CGST and Ors. [W.P. (C) 6727/2022 dated February 6, 2023] has set aside the order passed by the Appellate Authority, disallowing the refund claimed by the assessee. Held
All appeals are disposed of in the aforesaid terms. No order as to costs. Pending application(s), if any, shall also stand(s) disposed of.
Company Secretary is the Secretary of Company and not shareholders
FCS Deepak Pratap Singh 17 February 2023 at 10:43
The Companies Act, 2013 itself defined the duties and responsibilities of a CS. For listed and some specified companies it is mandatory to appoint a CS. A CS works as a link between outside various types of government agencies, judicial, quasi-judici
Demand not sustainable when Service Tax is already paid prior to its levy
Bimal Jain 17 February 2023 at 09:46
The CESTAT, Ahmedabad in Chiron Behring Vaccines Private Limited v. C.C.E. & S.T.-Surat-ii [Service Tax Appeal No. 403 of 2012 dated February 6, 2023] has set aside the demand order issued for the extended period, on the ground that the assessee had
Beneficiaries of insurance taken by the insured are also consumer
FCS Deepak Pratap Singh 15 February 2023 at 12:01
All appeals are disposed of in the aforesaid terms. No order as to costs. Pending application(s), if any, shall also stand(s) disposed of.
Appeal filed offline cannot be denied on technical grounds
Bimal Jain 15 February 2023 at 09:52
The Hon'ble Allahabad Court in M/s. Yash Kothari Public Charitable Trust v. the State of U.P and Ors. [Writ Tax No. 1027 of 2022 dated January 16, 2023] has held that taxing authorities cannot stop any assessee from claiming its statutory right of ap
Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess
Bimal Jain 15 February 2023 at 09:52
The CESTAT, Ahmedabad in USV Private Limited v. Commissioner of Central Excise & ST, Daman [Final Order No. A/10198/2023 dated February 6, 2023] has set aside the order of the Revenue Department denying refund of Cenvat credit to the assessee. Held t
The Authority has observed that institutions providing services by way of education as a part of the curriculum for obtaining a qualification recognised by any lawfor the time being in force and those engaged in providing education as a part of an ap
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