Claiming Refund Sans Challenge to Assessment in Customs Law: The Controversy Explained
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 4
Tax
Maha AAR | Whether GST will be payable on amount collected as fees from ‘Members’ of a ‘Club’ as monthly contribution? Detailed Report
Maharashtra Authority for Advance Ruling: The Bench of Rajiv Magoo, Additional Commissioner of Central Tax (Member) and T.R. Ramnani, Joint Commissioner of
[CGST Act] Kar HC directs to consider refund application by Swiggy for the amount paid allegedly under duress and coercion during investigation
Karnataka High Court: S. Sunil Dutt Yadav J. disposed off the petition and reinstated an observation “If any money is due to
Nomenclature of a Tax does not determine the nature of the levy or its true character: Supreme Court
Supreme Court: The 3-judg bench of Dr. DY Chandrachud*, Vikram Nath and BV Nagarathna, JJ has upheld the validity of Sections 52
India and Retrospective Tax on Indirect Transfers: Burying the Hatchet
by Indruj Singh Rai† and Hardeep Singh Chawla††
Cite as: 2021 SCC OnLine Blog Exp 75
Supreme Court emphasises on Simplification of Tax Law
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 72
Supplying coaching services along with printed material, test papers, etc., Whether supply of goods or services: Raj AAR explains how to determine cases of composite supply
Rajasthan Authority for Advance Ruling, GST: Bench of J.P. Meena (Member Central Tax) and M.S. Kavia (State Tax) determined whether supplying of coaching
Income-tax (29th Amendment) Rules, 2021
On September 13, 2021, the Central Board of Direct Taxes notifies Income-tax (29th Amendment) Rules, 2021 to amend Income-tax Rules, 1962. The
Interest free funds not kept in separate account. Can proportionate disallowance on interest under Section 14A of IT Act be allowed? SC explains
“… in taxation regime, there is no room for presumption and nothing can be taken to be implied.”
New York | New guidance on Pass through Entity Tax
New York Department of Tax and Finance has issued a new guidance on Pass through Entity Tax on August 25, 2021. The
Whether reimbursement by Industry Partner to Third Party Aggregator of stipend paid to trainees, would attract GST? Comprehensive report on MahaGST’s decision
Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of
MahaGST | Whether activity of providing hostel to students on rent is taxable or not? If yes, under which exemption | Read detailed report
Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo, Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of
Kar HC | Whether State can tax consumption of electricity at the rate at which consumer had not purchased electricity? HC analyses in light of instant facts
Karnataka High Court: N. Sanjay Gowda, J., allowed the petition and quashed the demand note. The facts of the case are such
CESTAT | Demand of reversal Cenvat Credit, Interest, and Imposition of penalty set aside; Tribunal allows appeal in matter of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule 2001
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal
CESTAT | Denial of credit barred by limitation; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order
Tri HC | Default on the part of a Government department cannot be a reason to prevent an entity from seeking its entitlement; Petition allowed
Tripura High Court: A Division Bench of Akil Kureshi, CJ and S.G. Chattopadhyay J., while allowing the present petition, held, “One department
Del HC | ‘Right to access to drinking water cannot be denied merely because the colony is unauthorised’: HC directs Jal Board for supply of potable drinking water
Delhi High Court: Jayant Nath, J., reiterated the consistent position of law that right to access to clean drinking water is a
CESTAT | It is incumbent on the original authority not to adjudicate the protective notices and wait till the decision of the Revisionary Authority; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals which were filed against the impugned order passed