Table of Contents Comment-Pleading-Facts-ObservationDownload the copy of judgment- Comment- Every exporter using Paypal should be aware of this judgment. VEry important as in many cases the refund of tax on export was denied if the payment is received in rupees. In the case of an
Table of Contents Comment- PleadingFacts –Read/download the original copy of judgment- Comment- A search was conducted at the premises of the taxpayer. Lateron the same officer issues the notice. The SC decision in case of Ashok Kumar Yadav and others v. State of Haryana and
Table of Contents Comment-Pleading-FactsObservationDownload the copy of judgment- Comment- This is one of the controversial judgments in GST. As we all know that many of us are deprived of our valid input tax credit because it was not claimed in GTSR 3b. This is the
Table of Contents Introduction:Key Points:Conclusion: Introduction: The Hon’ble Madras High Court recently ruled in the case of India Cement Limited v. Commissioner of Customs regarding the eligibility of CENVAT credit for electricity supplied to sister units. This landmark decision addresses the interpretation of relevant provisions
Table of Contents Introduction:Seizure and Destruction:Contraband Seized:Violation of Customs Act:Non-Compliance:Misdeclaration and Smuggling:Violation of Statutory Guidelines:Disposal of Seized Goods:Conclusion: Introduction: In a significant operation against the illegal import of foreign-origin cigarettes and other contrabands, the Customs Commissionerate in Indore, under the Bhopal Zone, executed the destruction
Table of Contents Introduction:Facts:Court’s Decision:Conclusion: Introduction: The Hon’ble Madras High Court, in the case of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the Commissioner of CGST & Central Excise, Chennai, allowed an appeal before the Appellate Authority, emphasizing the validity of medical
At present, the taxpayers of the country are not only troubled but also unhappy and feeling offended by the continuous and large number of notices related to various issues related to both GST and Income Tax taxes. Tax assessment and scrutiny of returns in GST
Table of Contents Introduction:Understanding the Inverted Duty Structure (IDS):Fraudsters’ Operating Methodology:Fraudulent Refunds and Evasion:Nationwide Drive Against Fake Firms:Measures Against Fake Invoices and Registrations:Conclusion: Introduction: A recent scam has come to light in Uttar Pradesh, where fraudsters have been using hand pumps to claim fake refunds
Table of Contents Introduction:Background:Argument Raised:Bombay High Court’s Decision:Writ Jurisdiction Clarified:Supreme Court’s Decision: Introduction: In the case of Kantilal Bhaguji Mohite v. Commissioner, Central Excise and Service Tax-Pune III [Special Leave to Appeal (C) No. (s). 11203/2019 dated February 14, 2024], the Hon’ble Supreme Court dismissed
Table of Contents Introduction:Rule 9 of CGST Rules, 2017:Aadhaar Authentication:Processing of Registration Applications:Online Tracking Module:Conclusion: Introduction: Advisory No. 625 was released by the Goods and Services Tax Network (GSTN) on February 28, 2024, aiming to address instances of delayed registration despite successful Aadhaar authentication among
