Tax Guru33m
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 Guru50m
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 Guru56m
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 Guru1h
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 Guru2h
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 Guru11h
Allahabad HC Denies Road Tax Exemption for EVs Bought Outside UP
In the case of Batra Henlay Cables Vs State of U.P. and 2 Others, the Allahabad High Court addressed the petitioner’s ...
Tax Guru3h
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 Guru3h
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 Guru3h
Himachal HC Upholds GST Levy on Mining Royalty
In this case, the nine-judge bench ruled that royalty is not a tax, thereby clearing the way for the levy of GST on the ...
Tax Guru7h
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 Guru7h
Advance Ruling on Fuel Pump Parts Classification – Bundy India
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI ...
Tax Guru53m
Kerala HC Sets Aside Section 148 Order & Notice, Directs Fresh Order After Considering Petitioner’s Reply & Hearing
In the case of Fathima Abu Vs PCIT, the Kerala High Court set aside the order passed under Section 148A(d) of the Income Tax Act, 1961, challenging the validity of the order. The petitioner argued ...