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GST - Record does not reflect that any opportunity was given to petitioner to clarify its reply or furnish further documents/details - In such scenario, proper officer could not have formed an opinion - Matter remitted: HC GST - Mapping of PAN number with GST number - No fault of petitioner - Respondent authorities directed to activate GST number within two weeks: HC GST - Circular 183/2022 - Petitioner to prove his case that he had received the supply and paid the tax to the supplier/dealer - Matter remitted: HC GST -Petitioner to produce all documents as required under summons -Petitioner to be heard by respondent and a decision to be taken, first on the preliminary issue raised with regard to applicability of CGST/SGST: HC GST - s.73 - Extension of time limit for issuance of order - Notifications 13/2022-CT and 09/2023-CT are not ultra vires s.168A of the Act, 2017: HC Sun releases two solar storms - Earth has come in its way Requisite Checks for Appeals - Respondent Inheritance Tax row - A golden opportunity to end 32-years long Policy Paralysis on DTC The Heat is on: Preserving Earth's Climate in the Face of Global Warming VAT - Timeline for frefund must be followed mandatorily while recovering dues under Delhi VAT Act: SC India, Australia to work closely for collaborative projects CX - All the information was available to department in 2003 itself, therefore, SCN issued four years after gathering information is not sustainable and is highly barred by limitation: HC Powerful voices of amazing women leaders resonated at UN Hqs CX - Clearance to sister concern for captive consumption - Department cannot compel assessee to perpetuate the illegality and in such circumstances the whole exercise was revenue neutral: HC 75 International visitors from 23 countries arrive to watch world's largest elections unfold Centre asks States to improve organ donation frequency Cus - Revenue involved in the appeal filed by Commissioner is far below the threshold monetary limit fixed by the CBEC, therefore, department cannot proceed with this appeal - Appeal stands disposed of: HC PM says NO to religion-based reservation Cus - Export of non-basmati rice - Since the objective of Central Government in imposing ban with immediate effect was to avert a food crisis in the country, a strict compliance of exemption conditions would further the said intent of the Notification(s): HC Adani Port to develop port in Philippines Killer floods - 228 killed in Kenya + 78 in Brazil I-T - Grant of registration u/s 12A can't be denied by invoking Sec 13(1)(b), as provisions of section 13 would be attracted only at time of assessment and not at time of grant of registration: ITAT Flight cancellation case: Qantas accepts USD 66 mn penalty I-T- Joint ownership in two residential properties at the time of sale of the original asset does not disentitle the assessee to claim of deduction under section 54F of the Act: ITAT Israel shuts down Al Jazeera; seizes broadcast equipment India to wait for Canadian Police inputs on arrest of men accused of killing Sikh separatist: Jaishankar US Nurse convicted of killing 17 patients - 700 yrs of jail-term awarded


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Chennai, September 13, 2013 CENVAT Credit on capital goods - Amendment vide Notification No 25/1996 is only clarificatory and has retrospective application - CESTAT order denying credit on goods falling under CETH 84.74 is set aside: Madras HC

Mumbai, September 13, 2013 ST - Appellant collects maintenance fees from flat buyers to discharge payments towards local taxes & water charges - appellant was acting as pure agent - demand of ST not sustainable - Stay granted: CESTAT

New Delhi, September 12, 2013 I-T - Whether remedial amendments are normally not retrospective in effect and thus amendment to Sec 40(a)(ia) is not retrospective - YES: Delhi HC

Mumbai, September 12, 2013 ST - Marriage as social institution existed much before religions came into being - explanation inserted by Finance Act, 2007 is only by way of abundant caution and, therefore, insertion of same does not affect levy of ST on Mandap Keeper Service rendered in connection with marriages - ST payable: CESTAT

Mumbai, September 12, 2013 CENVAT - Consequent upon demand confirmed, R&D unit paying duty and Tractor unit taking credit on supplementary invoices - Credit denied by citing rule 7(1)(b) - Whether credit is admissible or not is to be decided at time of final hearing - Stay granted: CESTAT

Ahmedabad, September 11, 2013 ST - Appellant in SEZ paying ST u/s 66A and claiming refund - If CBEC is of view that S. 66A is not charging Section by itself and charging Sec. remains 66, denial of refund only on technicalities, seems to be incorrect - Stay granted: CESTAT

Mumbai, September 11, 2013 Cus - Settlement - where Baggage Declaration Form is not filed, jurisdiction u/s 127B(1) cannot be exercised by Settlement Commission - application rightly rejected - WP dismissed: Bombay HC

Chennai, September 11, 2013 I-T - Whether when a warrant is issued against the address of assessee but without a name, invocation of provisions of Sec 158BC instead of Sec 158BD will be illegal - YES: HC

Rajkot, September 10, 2013 I-T - Whether goods which are declared to Customs as scrap and sold without putting same to any manufacturing process is covered u/s 206C and assessee is liable to collect tax at source - YES: ITAT Special Bench

Mumbai, September 10, 2013 ST - fabrication or erection of tank at site brings into existence immovable property and, therefore, it cannot be said that appellant has undertaken any manufacturing activity as defined u/s 2(f) of CEA, 1944 - activity undertaken would qualify as Erection - Pre-deposit ordered: CESTAT

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