Actualités

Tax Guru13 h

DGFT Clarifies Warehousing Rule for Import Clearance

DGFT allows import clearance without warehousing if authorisation is issued after shipment but before customs clearance, except for restricted or STE ...
Tax Guru13 h

Calcutta HC directs to adopt assessee’s classification as department took seven years to commence de novo adjudication

Calcutta High Court directed department to accept the classification adopted by appellant since de novo adjudication didn’t commenced within time permitted by High Court but commenced after seven ...
Tax Guru13 h

SOP prescribed under Faceless Assessment Procedure not followed: Matter remanded

Gujarat High Court held that Standard Operating Procedure [SOP] to be followed under the Faceless Assessment Procedure of Section 144B of the Income Tax Act in case of non-responsive notice not ...
Tax Guru14 h

Calcutta HC Directs Provisional Release in GST Case

Calcutta High Court orders provisional release of detained goods in Surojit Das Vs Deputy Commissioner of State Tax, requiring 200% penalty payment pending final writ petition ...
Tax Guru14 h

GST Section 129(1)(a) Allows Detention if Supplier Disclaims Invoice

Calcutta High Court directs taxpayer to appeal GST goods detention order, allowing confrontation of disclaiming consignor and opportunity to prove ...
Tax Guru14 h

Exclusive GST Portal Service of Notice Not Enough for Ex Parte Adjudication

Madras High Court sets aside an ex-parte GST order against Tvl. Fashion Falls Fabrics, mandating tax authorities to use alternative notice methods like RPAD for non-responsive ...
Tax Guru14 h

Rejection of GST Appeal for Manual Filing Despite Demerger, Technical Issues Invalid

Calcutta High Court remands Ultratech Cement's GST appeal, dismissed due to manual filing, citing technical issues post-demerger. Court directs fresh adjudication and proper online ...
Tax Guru14 h

Madras HC Quashes Order under GST Against Deceased Assessee

Madras High Court sets aside a tax assessment order issued against a deceased person, remitting the case for a fresh review and allowing the legal heir to ...
Tax Guru14 h

Bank Account Freeze: Repeated GST Sec. 83 Invocation Without Fresh Material invalid

Delhi High Court quashes provisional bank account attachment against Mansi Overseas, citing a lack of justification under Section 83 of the CGST ...
Tax Guru14 h

Parallel GST Proceedings by Central & State GST Authorities not Permissible

Himachal Pradesh High Court rules against parallel GST proceedings by Central and State authorities, mandating the Central Commissioner to lead ...
Tax Guru14 h

Make Rules Mandating Disclosure of Antecedents in Bail Applications: SC

Supreme Court directs High Courts to require disclosure of criminal history and prior bail pleas in applications, aiming for greater transparency and judicial ...
Tax Guru14 h

Wrong ITC Head (CGST/SGST Instead of IGST) Not Grounds for Section 73 Action

Kerala High Court quashes GST demand against Golden Traders, ruling that availing ITC under wrong heads, without revenue loss, is not automatically subject to reversal under Section ...