Single Bench Order w.r.t Exemption provided to contribution upto Rs. 7,500/- PM to RWA under challenge before DB

In Union of India v. M/S TVH Lumbini Square Owners Association [W.A.Nos.2318 and 2321 of 2021 dated September 09, 2021], the current appeal has been filed against the Ld. Single Judge Bench ruling

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CESTAT allows Cenvat credit for skill competition between dealers and employees

In M/S MARUTI SUZUKI INDIA LTD. v. COMMISSIONER OF CE & ST, GURUGRAM [FINAL ORDER NO. 60893/2021 dated September 07, 2021], M/s Maruti Suzuki India Ltd. (“the Appellant”) is in appeal against

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Audits cannot be performed by Income Tax Practitioners as special aptitude training retained by Chartered Accountants only

In T.D. Venkata Rao. v. Union of India [Appeal (civil) 2824 of 1992 dated December 08, 1998], the appeal in this case was filed by T.D. Venkata Rao (“the Appellant”) challenging the validity

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Assertions can’t be verified in absence of documents like shipping bills for GST refund

In M/S. UPS INVERTER.COM & ANR. v. UNION OF INDIA & ANR. [W.P.(C) 4284/2021 dated September 09, 2021], M/S. UPS INVERTER.COM (“the Petitioner”) filed petition for the grant of refund of IGST paid

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Tax authorities to detain goods only in the case of deliberate tax evasion and not for technical or minor defects

In NE Equipment Solution Pvt. Ltd. v. The State of Tripura and Others [WP(C) No. 577/2021 dated August 24, 2021], NE Equipment Solution Pvt. Ltd. (“the Petitioner”) approached the Hon’ble Tripura

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Secured Creditor will have precedence over Govt. Tax dues

In Superintendent Central Excise & Customs v. M/S Kotak Mahindra Bank Ltd. and Anr. [Civil Appeal Nos. 6900-6901/2011 dated August 12, 2021], the current appeal has been filed after a decade

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Royalty collected under Agreement with Government is not unconscionable and distinguishable from Taxes

In M/s. INDSIL Hydro Power and Manganese Ltd. v. State of Kerala and Ors. [CIVIL APPEAL NOS.9845-9846 OF 2016 dated September 06, 2021], the current appeal has been filed against the judgment

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Refund of Service Tax paid under RCM allowed post implementation of GST

In NSSL (P.) Ltd. v. Commissioner of Central Excise, CGST & CE, Nagpur [FINAL ORDER NOS. A/86639-86640/2021 dated August 03, 2021], NSSL (P.) Ltd. (“the Appellant) has filed the current appeal being

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Penalty under Section 271G deleted for bonafide conduct of the taxpayer

In Commissioner of Income Tax v. M/s. SSL-TTK Ltd. [T.C.A.No.776 of 2014 dated August 05, 2021], the current appeal has been filed against the Order I.T.A.No.544/Mds/2011 dated February 15, 2021

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Patna HC quashed orders passed ex-parte without providing fair opportunity of hearing to the petitioner

In Rambabu Singh v. State of Bihar [Civil Writ Jurisdiction Case No.14475 of 2021 dated August 26, 2021], Rambabu Singh ("the Petitioner") filed the petitions to quash- two orders dated February 03

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“Other Services” not part of Composite supply with Main Construction Service, chargeable to GST @ 18%

In M/s Puranik Builders Pvt. Ltd. [Order No. GST-ARA-68/2019-20/B-52 dated August 27, 2021], M/s Puranik Builders Pvt. Ltd (“the Applicant”) has sought clarification on the issue of whether

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No service tax on Income Tax TDS portion paid by recipient

In M/s. T.V.S. Motor Company Limited v. The Commissioner of Central Excise & Service Tax [Service Tax Appeal No. 219 of 2009 merged with Service Tax Appeal No. 41077 of 2013 dated August 31, 2021]

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