Tax Hour

December 6, 2022
section, tax,

Section 4(1)(a) of CEA was Deemed to be Inapplicable as it Addresses Situations where Parties are Not Related: Supreme Court

The Supreme Court ruled that section 4(1)(a) Central Excise Act, 1944 was deemed to be inapplicable as it addresses situations where the parties are not related.  […]
December 6, 2022
bail, tax evasion

Supreme Court Grants Bail in Tax Evasion Case 

The Supreme Court granted bail in the Tax Evasion case.  Background  The petitioner before the Court, assailed the order, passed by the High Court of Judicature […]
December 5, 2022
tax, careful, assessment

After careful consideration, it is appropriate to reject the disallowance requested under Section 14A: Delhi High Court 

The Delhi High Court ruled that after careful consideration, it is appropriate to reject the disallowance requested under Section 14A. Background  The facts giving rise to […]
December 2, 2022
GST TRAN - 1, government, portal

To Correct a Mistake in Filling GST TRAN-1 form, Chhattisgarh High Court Orders Authorities to Reset/Reopen GST portal

The Chhattisgarh High Court ordered the authorities to reset/reopen the GST portal to correct a mistake in filling GST TRAN-1 form. Background  The petitioner’s company on […]
December 2, 2022
unit, for settlement, tax,

Unit for Settlement of Dispute under the DTVSV Act, 2020 is an Appeal, Writ petition or SLP and not the assessment year: Delhi High Court 

The Delhi High Court ruled that the unit for settlement of disputes under the DTVSV Act, 2020 is an appeal, writ petition or SLP and not […]
November 30, 2022
CST Refund, dealer, TATA

Purchasing Dealer Entitled to Claim CST Refund directly from State of West Bengal, not required to make the Claim through Selling Dealer: Calcutta High Court

The Calcutta High Court ruled that the purchasing dealer is entitled to claim CST refund directly from the State of West Bengal and not required to […]
November 30, 2022

Section 11B of Central Excise Act shall be Specifically Applicable with Respect to Claim for Rebate of Duty: Supreme Court 

The Supreme Court ruled that section 11B of the Central Excise Act, 1944 shall be specifically applicable with respect to claim for rebate of duty. Background  […]
November 30, 2022
sales tax, tax, assessment, basis

Assessment Cannot be Reopened merely on the basis of Audit Objection: Orissa High Court

The Orissa High Court ruled that assessment can not be reopened merely on the basis of audit objection. Background  The Audit Assessment under Rule 12(3) of […]
November 28, 2022
SEZ, LOP, economic zone, tax,

Once an SEZ LOP Application is Approved, Unit Acquires SEZ Status and Becomes Eligible for an Exemption under Section 26 of the SEZ Act: Bombay High Court 

The Bombay High Court ruled that once an SEZ LOP application is approved, the unit acquires SEZ status and becomes eligible for an exemption under Section […]