Category: Articles
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Latest Updates in Indirect Taxes and RERA
Our latest monthly news bulletin for the Month of February 2025 is now out. Highlights – IGST on Repair service when goods re-imported into India post repairs Self assessment and charges of Revenue with regard to suppression and tax evasion Conditions to be satisfied for arrest under GST and Customs Baggage provisions and import of…
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No separate levy of IGST u/s 3(7) of Customs Tariff Act on repaired goods received back into India when service is already taxed
Editor: The Division Bench of the Delhi High Court in INTERGLOBE AVIATION LTD Vs PRINCIPAL COMMISSIONER OF CUSTOMS ACC (IMPORT) NEW CUSTOM HOUSE NEW DELHI & ORS. (W.P.(C) 934/2023, W.P.(C) 7845/2023, W.P.(C) 4673/2024 PRONOUNCED ON 04.03.2025) has confirmed that amendment to Notification 45/2017 Customs Dated 30.06.2017 brought in by Notification 36/2021 Customs Dated 19.07.2021…
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NCLT Order Binding on GST Authorities and non-intimation to Commissioner about proceedings not a valid reason to question validity
2024 ACR 91 High Court Andhra Pradesh Patanjali Foods Limited Vs The Assistant Commissioner St Fac and Others (High Court – Amaravati) THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 28529/2023, WRIT PETITION NO: 4944/2024 DECIDED ON 11.09.2024 Note – The contention of the learned Government Pleader for…
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No prosecution by Revenue Authority by invoking IPC without following the Penal provisions under GST which involve prior sanction of Commissioner
2024 ACR 94 High Court Madhya Pradesh DEEPAK SINGHAL Versus UNION OF INDIA AND OTHERS (High Court – Indore) HON’BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI & HON’BLE SHRI JUSTICE DUPPALA VENKATA RAMANA WRIT PETITION No. 21641 of 2024 PRONOUNCED ON 11.09.2024 Note – GST Authorities cannot bypass procedure prescribed under GST Act for launching prosecution…
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Retrospective amendment to Section 16(5) – Delay in filing return to be condoned and SCN can be set aside
2024 90 High Court Madras M/s. Ohm Sakthi Blue Metals Vs The Superintendent of GST & Central Excise (High Court) THE HON’BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.19733 of 2024 & W.M.P.No.21614 of 2024 DECIDED ON 08.08.2024 Note – It is seen from the records that the GST Council in its 53rd meeting, recommended to extend…
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Summary of Recommendations during 54th meeting of the GST Council on 09.09.2024
Recommendations during 54th meeting of the GST Council Posted On: 09 SEP 2024 7:57PM by PIB Delhi – (Release ID: 2053233) Visitor Counter : 12303 GST Council recommends Group of Ministers (GoM) on life and health insurance related GST with existing GoM on Rate Rationalisation; to submit report by end of October 2024 GST Council…
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Royalty Vs Tax – Tax on Mineral Rights – Impact on GST Levy?
Royalty Vs Tax – Mineral Rights – One More Litigation Area in GST? Editor: The Nine Member Bench of the Supreme Court in Mineral Area Development Authority & Anr Vs M/s Steel Authority of India & Anr. Etc. (Civil Appeal Nos. 4056-4064 of 1999) decided on 25th July 2024 through a majority view of 8:1…