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Indirect Taxes

Hostels Must Be Taxed as Residential Units: Madras HC

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Indirect Taxes

Bengaluru Airport Customs Foil Smuggling of Exotic Wildlife and Ganja from Bangkok

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GST

Madras High Court Quashes Ex Parte GST Order, Directs Fresh Assessment with 25% Tax Deposit Condition

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Direct Tax

Supreme Court to Examine Taxability of Security Deposits in Property Deals

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Columns

Taxability of Amounts Won by the Indian Women’s Cricket Team 

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Other Laws

Supreme Court Questions Centre on ‘Thought Process’ Behind Reintroduction of Struck Down Provisions in Tribunals Reforms Act, 2021

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Direct Tax

Gujarat High Court Quashes Criminal Prosecution for Late ITR Filing After Tax and Penalty Already Paid

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GST

Rs. 51-Crore Fake GST Refund Racket Exposed in Greater Noida; 85 Bogus Firms Created Using Forged IDs

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Direct Tax

Bombay High Court Declares Transfer Pricing Addition ‘Non Est’ for Missing DRP Timeline; Orders Refund

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Direct Tax

Dept. Acted On ‘Factually Wrong’ Grounds: Bombay HC Quashes Reopening of Assessment Against Charitable Trust 

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Direct Tax

Bombay High Court Quashes Income Tax Reassessment Against A Company Converted Into LLP

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GST

Bombay High Court Quashes Order Denying Excise Rebate; Directs Fresh Review of  Yamaha Motor’s Claim on Export Duty Refund

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GST

Fake GST Invoicing | Punjab & Haryana High Court Grants Bail After 9 Months Of Custody

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Indirect Taxes

Land Sale Agreements Not Taxable as ‘Real Estate Agent’ Services: Supreme Court

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Indirect Taxes

Cenvat Credit Can’t Be Availed On Invoices Dated After Surrender Of Registration: CESTAT

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Other Laws

Revise Adjournment Slip Format To Include Mandatory Reason Column: Delhi HC 

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Indirect Taxes

Customs Commissioner Rightly Extend Time for SCN in Branded Goods Mis-Declaration Case: CESTAT

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Indirect Taxes

No Suppression of Facts By NIPFP in Service Tax Case; CESTAT Removes Penalty 

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Columns

Cashback Market Booms in India; Need To Overcome These Tax Ambiguities

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GST

Madras High Court Questions Prolonged GST ITC Blocking Without Adjudication

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GST

Wrongful ITC Availment: Delhi High Court Quashes GST Demand Notice Issued After Limitation Period Of 3 months

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Direct Tax

Income Tax Assessment Doesn’t Bar Separate Benami Proceedings: Kerala High Court 

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GST

SC Dismisses PIL Seeking Stricter Checks in GST Registration to Curb Identity Fraud

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Indirect Taxes

Technical Lapses Alone Can’t Invalidate Sale: Madras High Court Upholds Bank’s SARFAESI Auction

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Notification

Professional Misconduct | ICAI Removes CA’s Name From Member’s Register 

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Indirect Taxes

No Service Tax Liability On Free Or Discounted Telecom Services Provided To Employees: Supreme Court

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GST

Closure of GST Proceedings Requires Income Tax Dept to Reconsider Reassessment For Income Escapement: Delhi High Court

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Direct Tax

S. 14A Disallowance: ITAT Rules Against Improper Satisfaction by AO in Aishwarya Rai Bachchan’s Case

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Indirect Taxes

Seized Goods Lying In Private Warehouse Can Be Transferred To Bonded Warehouse During Pendency Of Adjudication Proceedings: Allahabad HC

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Notification

Govt. Notifies Voluntary Aadhaar Authentication for Central KYC Registry Under PMLA Framework

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