GST Interest can not be recovered automatically : High Court Jharkhand High Court R.K. Transport Private Limited Vs Union of India Appeal Number : W.P.(T) No. 1404 of 2020 Dated 16/02/2022 Heard learned counsel for the petitioner Mr. Sumeet Gadodia and learned counsel for the respondents CGST Mr. P.A.S. Pati. Interest amounting to Rs.83,96,873/- on… Read More »
GST में High Court का अहम फैसला I Job Work Value in Eway bill instead of goods value I CA Satbir Download Click here
GST में High Court का अहम फैसला I Eway Bill Cancellation if goods not transported I CA Satbir Singh Download Click here
Summary : Information seeker is a person who is totally stranger in blood or marital relationship to the person whose information he wants to lay his hands on. It would have been a different matter, had the information been sought by the wife of the petitioner in order to support her contention in a litigation,… Read More »
Case Name : Meena Krishna Agarwal Vs Assistant Commissioner (Gujarat High Court) Appeal Number : Special Civil Application No. 3969 of 2014 Date of Judgement/Order : 15/01/2018 Decision summary :- “If the petitioner is correct in contending that all the four immovable properties were purchased by her from her own source of income, the department cannot… Read More »
Advance knowledge of tax liability is factor in determining penalty The High Court of Delhi dismissed an appeal on the simultaneous levy of penalties, with the court observing that advance knowledge of the tax liability was a factor to consider in determining the penalty liability. Whenever any Tax is not paid intentionally then the penalty… Read More »
Exemption notification to be interpreted strictly The Constitutional Bench (five-judge bench) of the Supreme Court held that: (1) exemption from tax guidance is to be interpreted strictly and the burden to prove its applicability is on the taxpayer; (2) any ambiguity in the exemption guidance must be interpreted in favour of the tax department; and… Read More »
CESTAT, NEW DELHI BENCH Text Hundred India (P.) Ltd v. Commissioner of Service Tax, Delhi S. K. MOHANTY, JUDICIAL MEMBER AND V. PADMANABHAN, TECHNICAL MEMBER FINAL ORDER NO. 51706 OF 2018 STA NO. 1477 OF 2011 APRIL 25, 2018 Bharat Bhushan, Adv. for the Appellant. Sanjay Jain, AR (DR) for the Respondent. ORDER S.K. Mohanty, Judicial Member – This appeal… Read More »
HIGH COURT OF UTTARAKHAND Commissioner, commercial Tax, Uttarakhand v. Jai Durge K.M. JOSEPH, CJ. AND SHARAD KUMAR SHARMA, JJ. COMMERCIAL TAX REVISION NO. 24 OF 2010 APRIL 10, 2018 Mohit Maulekhi, Brief Holder for the Appellant. S.K. Posti, Adv. for the Respondent. ORDER K. M. Joseph, C.J. – The revisionist called in question the order dated 01-06-2009 passed by the… Read More »
Assessee Contention Appellant has got copyright over the photographs which are visible on its website and hence, the appellant charges the amount for copyright. The submission was that as the amount charged is for copyright, it will not be a service rendered falling under the category “Online Information and Database Access or Retrieval”. Held :… Read More »