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 […]
November 28, 2022
GST, tax, SCN

SCN under Section 73 for Verification of a Transitional Credit Cannot be Issued by GST Authority: Jharkhand High Court

The Jharkhand High Court ruled that SCN under Section 73 for the verification of a transitional credit cannot be issued by the GST authority. Background  By […]
November 22, 2022

18% GST Applicable On Services provided to State Urban Development Agency for transfer of Municipal Wet Waste processing facility based under Swachh Bharat Mission: AAR

The West Bengal Authority of Advance Ruling (AAR) held that 18% GST is applicable on supply of services to be provided by the applicant to State […]
November 22, 2022
jurishour, GST

Is Service of SCN in GST By Email Sufficient? Case Compilation

What qualifies as a legitimate service of the show cause notice under Central Excise/Service Tax has always been a point of contention between taxpaying citizens and […]
November 22, 2022
Delayed, tax, income, jurishour, law,

Delayed payment in respect of employees contribution to PF and ESI is not allowable: ITAT

The Income Tax Appellate Tribunal (ITAT), Cuttack Bench has ruled that the delayed payment in respect of employees contribution to PF and ESI is not allowable. […]
November 19, 2022
tax, jurishour

Redemption Amount of Policy Prematurely Surrendered would not be Liable to be Taxed if Relief u/s 80CCC (1) is not Obtained: Gujarat High Court

The Gujarat High Court ruled that the redemption amount of policy prematurely surrendered would not be liable to be taxed if the relief under Section 80CCC […]