GST order Passed Just One Day Before Personal Hearing Date: Madras calls out Clear Violation of Natural Justice [Read Order]

The Madras High Court set aside a GST ( Goods and Services Tax ) order that was passed a day before the scheduled personal hearing. Justice Krishnan Ramasamy, presiding over the matter…

Continue ReadingGST order Passed Just One Day Before Personal Hearing Date: Madras calls out Clear Violation of Natural Justice [Read Order]

200% Penalty on Expired E-Way Bill for Zero-Rated Export to UAE: Gujarat HC reduces Penalty to Rs. 25k [Read Order]

In the matter of 200% penalty on the expired e-way bill under Goods and Services Tax (GST) for the zero rated exports to UAE, the Gujarat High Court reduced the penalty amount…

Continue Reading200% Penalty on Expired E-Way Bill for Zero-Rated Export to UAE: Gujarat HC reduces Penalty to Rs. 25k [Read Order]

GST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter [Read Order]

The Madras High Court has set aside a GST ( Goods and Services Tax ) order passed in the name of a deceased assessee, despite the department being informed of his demise.…

Continue ReadingGST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter [Read Order]

[BREAKING] Taxation of Category III Alternative Investment Funds: Delhi HC reads down CBDT Circular 13/2014 [Read Order]

The Delhi HighCourt delivered a major decision holding that CBDT Circular 13/2014 must be read down under Section 164 of the Income Tax Act. The Court clarified that Explanation 1’s requirement for beneficiaries to be expressly…

Continue Reading[BREAKING] Taxation of Category III Alternative Investment Funds: Delhi HC reads down CBDT Circular 13/2014 [Read Order]

Missed your ITR for AY 21-22 or 22-23? Income Tax Dept. Launches Excel Utilities to file Updated ITR-1 and ITR-2 Returns

The Income TaxDepartment has launched Excel-based utilities for filing Updated Income Tax Returns (ITR-U) for Assessment Years (AY) 2021–22 and 2022–23, using ITR-1 and ITR-2 forms. The move is part of the measures introduced…

Continue ReadingMissed your ITR for AY 21-22 or 22-23? Income Tax Dept. Launches Excel Utilities to file Updated ITR-1 and ITR-2 Returns

Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XI]

This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during the first half of…

Continue ReadingHalf-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XI]

Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part X]

This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during the first half of 2025.…

Continue ReadingHalf-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part X]

99-Year Land Lease with One-Time Premium Is a Sale of Immovable Property, Not a Taxable Service: CESTAT [Read Order]

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that leasing out land for 90 years against a one-time premium constitutes a transfer of immovable property and…

Continue Reading99-Year Land Lease with One-Time Premium Is a Sale of Immovable Property, Not a Taxable Service: CESTAT [Read Order]

Suppression cannot be alleged by Dept when Service Tax on GTA Service not paid on Bonafide belief: CESTAT [Read Order]

The Customs, Excise AndService Tax Appellate Tribunal Chandigarh bench held that suppression cannot be alleged by department when Service Tax on GTA Service is not paid on bonafide belief. The services rendered to…

Continue ReadingSuppression cannot be alleged by Dept when Service Tax on GTA Service not paid on Bonafide belief: CESTAT [Read Order]