Payment of one-time premium was not chargeable to tax under Service Tax under Renting of Immovable property

The CESTAT bench of Ahmedabad (“the Tribunal”) in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST (Service Tax Appeal No. 10193 of 2017) dated November 18, 2022, held that payment of one-time

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No service tax payable on interest free security deposits taken from customer towards trading of shares

The CESTAT bench of Ahmedabad (“the Tribunal”) in the case of Marwadi Shares & Finance Ltd. v. C.C.E &S.T.-Rajkot (Service Tax Appeal No. 12087 of 2017) held that the Service Tax is not liable to be

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In case of change of AO, newly appointed AO shall continue proceeding from the stage where they were left by earlier AO

The Hon’ble Supreme Court ("the Supreme Court”) in the case of Dy. Commissioner of Income Tax New Delhi v. M/s Mastech Technologies Pvt. Ltd. (Civil Appeal No. No. 8077 OF 2022) dated November 03, 202

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GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime

The Hon’ble High Court, Jharkhand (“the High Court”) in the case of M/s. Usha Martin Ltd. v. Additional Commissioner & Ors. (W.P.(T) No. 3055 of 2022) dated November 10, 2022, quashed the proceedings

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Bombay HC orders restoration of GST registration cancelled u/s 29(1) of the CGST Act

The Hon’ble Bombay High Court (“the High Court”) in the case of M/s. Euro Pratik Sales Corporation [W.P No.3380 OF 2022 dated November 17,2022] allowed Petitioner to submit a physical application for

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Writ petition during Notice stage would frustrate tax administration

The Hon’ble Orissa High Court, (“the High Court”) in Sri Muna Pani v. State of Odisha (W.P.(C) No. 20996 of 2022) held that entertaining Writ Petition at the stage of notice would interrupt

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Medical Insurance premium for employees, pensioners and their family members are taxable under GST

The Telangana State Appellate Authority for Advance Ruling (“TAAAR") in the case of M/s. Hyderabad Metropolitan Water Supply and Sewerage Board (Order in Appeal No. AAAR/12/2022) upheld the ruling....

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Cancellation of GST Registration cannot be revoked due to disputes over undivided property

The Hon’ble Jammu and Kashmir & Ladakh High Court (“J&K & L HC”) in the case of Perveez Ahmad Baba v. Union Territory of JK, [LPA No. 197/2022] held that, the Goods and Services Tax (“GST”)..

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Appellant is entitled to interest from the date of deposit to the date of refund

The CESTAT, New Delhi in the matter of M/s BBM Impex Pvt. Limited v. Principal Commissioner of Customs (Preventive) [Customs Early Hearing Application No.50414 of 2022 with Customs Appeal No. 51662 of

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Application’s common-portal filing date is “relevant” when construing limitation

The Hon’ble Gujarat High Court, in the case of Chromotolab and Biotech Solutions v. Union of India, [R/SPECIAL CIVIL APPLICATION NO. 16308 of 2020] ruled that the date of filing of the application by

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Can Non-Restoration of GST Registration be brought within the ambit of “Right to Livelihood” under Article 21

The Orissa High Court, in the case of M/s Durga Raman Patnaik v. Additional Commissioner of GST (Appeals) and Others, [W.P.(C) No. 7728 of 2022], asked the appropriate officer to give a chance to the

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GST leviable on value of free Diesel filled in vehicles by Recipient for GTA Services

The AAR, Uttarakhand in the matter of M/s Gurjinder Singh Sandhu (Proprietor M/s New Jai Hind Transport Service) [Ruling 10/2022-23 In Application No: 06/2022-23] an application filed by, ...

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