Extended Limitation
Indirect Taxes
Adjudicating Authority Ignored Remand Directions, Reissued ‘Copy-Paste’ Order: CESTAT Quashes Service Tax DemandÂ
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Company & PMLA
RP Extinguishing Pre-CIRP MVAT Dues Bars Tax Recovery: Bombay HC Orders Refund of Rs. 20.02 Lakh Pre-Deposit
The Bombay High Court has held that once a resolution plan is approved by...
Indirect Taxes
SCN Need Not Use Exact Words to Invoke Extended Limitation if Duty Evasion Is Evident: Madras High Court
The Madras High Court has upheld the invocation of the extended limitation period under...
GST
DGGI Can Invoke Extended Limitation Under Section 74 Where Foundational Facts Exist: Madras High Court
The Madras High Court has held that the Directorate General of GST Intelligence (DGGI)...
Indirect Taxes
Extended Limitation Not Invocable Without Proper Verification: CESTAT Quashes Service Tax Demand Based Solely on Form 26AS
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Extended Limitation Can’t Be Invoked in Interpretational Service Tax Disputes: CESTAT Quashes RCM Demand Against PSU
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
Indirect Taxes
Extended Limitation Can’t Be Invoked Merely on Form 26AS Data: CESTAT
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Extended Limitation Can’t Be Invoked in CERA Audit-Based Dispute: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Extended Limitation Cannot Be Invoked Mere on Audit Objections: CESTAT
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CESTAT Upholds Extended Limitation, Rejects Revenue Neutrality Plea In CENVAT Credit Reversal Dispute
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Demand Fails as Undervaluation Not Proven & Extended Limitation Not Invokable in Stainless Steel Coil Imports Case: CESTAT
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Extended Limitation Can’t Be Invoked for SAD Demand on FTWZ–DTA Stock Transfers: CESTAT
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Extended Limitation Not Invocable in CENVAT Credit Dispute Detected During Audit: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has set aside...
Indirect Taxes
Extended Limitation Can’t Be Invoked in Classification Dispute: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
Latest articles
Indirect Taxes
Adjudicating Authority Ignored Remand Directions, Reissued ‘Copy-Paste’ Order: CESTAT Quashes Service Tax DemandÂ
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Company & PMLA
RP Extinguishing Pre-CIRP MVAT Dues Bars Tax Recovery: Bombay HC Orders Refund of Rs. 20.02 Lakh Pre-Deposit
The Bombay High Court has held that once a resolution plan is approved by...
Indirect Taxes
Statutory Return Periodicity Can’t Be Altered by Tax Dept: Bombay HC Quashes Rs. 1.27 Crore MVAT Interest Demand Against Microsoft
The Bombay High Court has set aside the levy of substantial interest under Section...
Direct Tax
Bombay High Court Remands ITAT Matter Over Failure to Consider Paper Book Filed With Rule 29 Affidavit
The Bombay High Court has partly set aside an order of the Income Tax...