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ST - Chit Funds - Tax was not paid under mistake of law but upon demand by tax authorities - Refund not having been filed within time was rightly rejected: HC GST - Without considering the reply on merits, proper officer, without applying his mind has held that the reply is filed is unsatisfactory and, therefore, he is left with no alternative but to create demand - Order set aside and matter remitted: HC GST - Cancellation of registration retrospectively - Show Cause Notice and the impugned order are bereft of any details, accordingly the same cannot be sustained: HC GST - Registration could not have been cancelled retrospectively for the period for which returns were filed and taxpayer was compliant: HC GST - Notfn 11/2017-CTR amended by 03/2022-CTR - Work contracts executed before 18 July 2022 - Petitioners should file refund claims before respondent authorities agitating their grievance and the same be examined and orders passed within four months: HC Italy imposes USD 10 mn fine on Amazon for unfair business practices GST - Entire tax liability has been realised by appropriating the amount from the petitioner's bank account, therefore, Revenue interest stands fully secured - Since tax proposal was confirmed without participation of petitioner, order set aside and matter remanded: HC Caste Census is my mission, says Rahul Right to Sleep - A Legal lullaby US warns Pak of punitive sanctions against trade deal with Iran I-T- Income surrendered before approaching Settlement Commission not covered u/s 115BBE, where this provision did not exist during relevant AYs: HC Chinese companies decry anti-subsidy probe by EU I-T- Entire interest expenditure is allowable as deduction if loan funds is not diverted for non-income earning activities/personal purposes : ITAT UK’s key water supplier, Thames Water, slips into financial quagmire I-T- Sale consideration cannot be considered as unexplained cash credit if sale takes place in online platform and sale consideration is received through stock broker in banking channels : ITAT UK to send military aid package worth USD 619 mn to Ukraine I-T- Section 69C includes expenditures reflected in account books, as well as those discovered during Search & Seizure for which no valid explanation is forthcoming from assessee: ITAT US regulator bans non-compete agreements by employees I-T- Penalty imposed u/s 273B upheld where assessee unable to provide just cause for failure to file audit report within prescribed due date as per Section 44AB: ITAT Palestinian PM unveils new reform package I-T- Assessee cannot contest validity of penalty notice on grounds of irrelevant provision not being struck off, by highlighting such defect for the first time before ITAT itself: ITAT Air India, Nippon Airways join hands for travel between India and Japan Govt receives 7 bids for giga-scale Advanced Chemistry Cell under PLI 10 killed as two Malaysian Military copters crash I-T- Lower authorities erred in disallowing long term capital loss : ITAT SC grills Baba Ramdev & Balkrishna in misleading ad case 1351 candidates to contest in phase 3 of LS Elections I-T- Revisionary order u/s 263 invalidated where passed in ignorance of repeated factual submissions to prove that original assessment order is not erroneous or prejudicial to revenue's interests: ITAT Indian Coast Guard, Oman Coast Guard to jointly combat transnational illegal activities at sea ST - Department cannot retain any amount which is otherwise not payable by the Assessee; nothing acts as embargo on assessee's right to demand refund of tax paid under misaken notion: CESTAT AFMS, ICMR join hands to undertake biomedical research for Armed Forces Cus - If noticee seeks Cross Examination of such persons, same should be granted, appellant will produce all documentary evidence before Adjudicating Authority in support of their claim that seized gold is part of their normally procured gold in course of their commercial transactions: CESTAT


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New Delhi, June 03, 2014 ST - Quality control Testing of goods manufactured by job workers and sister concerns situated abroad are not chargeable to Service Tax - No infirmity in order of Commissioner (A) - Revenue appeals dismissed: CESTAT

New Delhi, June 03, 2014 ST - Web hosting service received from foreign service provider is used for marketing - prima facie same is to be treated as Support Service & cannot be classified as IT Service - Pre-deposit ordered: CESTAT

New Delhi, June 03, 2014 Income tax - Whether when interpretation of document placed before Settlement Commission results in finding of fact, it does not call for interference by High Court under Article 226 of Constitution - YES: HC

Mumbai, June 03, 2014 Cus - if SCN alleges that drawback has been wrongly availed, it cannot be said that assessee was having an intention to suppress facts - moreover, there is no demand of Customs duty, so penalty u/s 114A cannot be imposed: CESTAT

Kochi, June 02, 2014 CST - Whether when assessee buys materials from a neighbouring States for completing works contract and discharges CST on same, payer for which contract was executed, is liable under Kerala VAT Act to deduct local VAT at source - NO: HC

Ahmedabad, June 02, 2014 I-T - Whether if service provider fails to collect service tax from its clients but once pointed out by Audit, deposits same with interest from own account, such expenses can be claimed as eligible deduction u/s 37(1) - YES: HC

Mumbai, June 02, 2014 ST � As for same period, proceedings had already commenced against respondent through SCN in July, 2005, there was no need to issue another SCN in July, 2007 - Revenue's appeal dismissed: CESTAT

Ahmedabad, June 02, 2014 Cus � Application for COD � CESTAT at a loss to understand mindset of Revenue authorities � only reason given for delay of six years in filing appeal is 'oversight' - applications & appeals dismissed: CESTAT

Chandigarh, June 01, 2014 ST - For seeking CoD on ground of 'sufficient cause', appellant has to establish that inspite of acting with due care and caution delay had occurred due to circumstances beyond his control and was inevitable: High Court

New Delhi, June 01, 2014 Health Minister asks CMs to expedite work on six AIIMS-like super speciality hospitals in States

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