Tax Guru7h
Orissa HC Stays Consolidated SCN Issued Under GST Act for Multiple Assessment years
Deputy Director, the Orissa High Court addressed a challenge to a show cause notice (SCN) issued under Section 74 of the ...
Tax Guru7h
Prima Facie Charitable Activities Not Taxable Under CGST Act: Delhi HC
1. Since the respondents are duly represented by learned counsels let a reply be filed on the writ petition within a period ...
Tax Guru8h
Chhattisgarh HC Dismisses Writ Challenging Constitutional Validity of Clauses (c) and (d) of Section 17(5) of CGST Act, 2017
Chhattisgarh High Court challenging the constitutional validity of clauses (c) and (d) of Section 17(5) of the Central Goods ...
Tax Guru9h
No Penalty on Goods in Transit with Tax Invoice & E-Way Bill for Subsequent Suspension of GST Registration
The petitioner argued that the interception and subsequent penalty were unjustified as the requisite documents were valid at ...
Tax Guru15h
Classification of SFP Transceivers in Customs Ruling
2.1 M/s Cisco in Commerce India Private Limited (‘the Applicant’), is a company is engaged in developing, importing and ...
Tax Guru8h
Custom classification should rely on chemical nature of product, not its end-use
It is seen that note 1 (b) prescribes that products containing two or more isomers of same compound remain classifiable in ...
Tax Guru12h
Section 61 IBC Time-Period cannot be Extended under Limitation Act: NCLAT
The appellant argued that Section 14 of the Limitation Act should apply, permitting the exclusion of time spent in litigation ...
Tax Guru11h
Orissa HC dismisses GST Late Fee Petition, Suggests alternative remedy of appeal
Assistant Commissioner of State Tax, the Orissa High Court dismissed the writ petition challenging the imposition of a late ...
Tax Guru11h
Income Tax Scrutiny Guidelines Don’t Exclude Random Selection by AOs: Patna HC
In the case of Patna Smart City Limited Vs Assessment Unit (Patna High Court), the petitioner, a government company funded by ...
Tax Guru8h
CENVAT Credit Allowed on GTA Services for Transporting Goods to Buyer’s Premises
CCE, which clarified that for sales on FOR destination basis, the place of removal shifts to the buyer’s premises. Since ...
Tax Guru10h
Section 292B cannot cure defect of Scrutiny notice to a non-existent entity
The court emphasized that issuing a notice to a non-existent entity constitutes a jurisdictional defect, which Section 292B ...
Tax Guru16h
Order Passed Without Hearing Violates Natural Justice: Allahabad HC
The Hon’ble High Court of Allahabad in the case Chandani Tent Traders v. State of U.P. [WRIT TAX NO. 1084/2024 dated July 23, ...