Send RPAD Reminders If No Reply Received After Repeated Uploading Of Notices In GST Portal: Madras High Court Tells Revenue

The Madras High Court stated that if the taxpayer is not at all participating in the proceedings, even after repeated uploading of notices and reminders in GST portal, the Department should have resorted to other mode of service, viz., Registered Post with Acknowledgement Due (RPAD), so that considerable time of officers, assessee and the Court could be saved. The court...

Amalgamated Company Can Adjust Written Down Assets Of Constituent Companies & Claim Depreciation Without Central Govt Approval: Bombay HC

The Bombay High Court stated that amalgamated company can adjust written down of assets of amalgamating companies and claim depreciation without central government's approval. The Division Bench of Chief Justice Alok Aradhe and Justice M.S. Karnik stated that “The Tribunal was not justified in law in holding that in view of insertion of Section 72A in the Income Tax Act,...

Service Of Notices & Orders Through Common Portal Is A Valid Mode Of Service U/S 169 Of GST Act: Madras High Court

In a recent ruling, the Madras High Court held that service of notices and orders through Common portal is a valid mode of service in terms of Section 149 of the GST Act. The bench rejected the argument that the GST portal is not a “designated computer resource of the assessee” and hence as per Sec. 13 (2) (a) (ii) of the Information Technology Act, receipt occurs only when...

Centre Imposes 12% Temporary Tariff On Certain Steel Imports, Duty Valid For 200 Days

The Government has imposed a temporary 12% safeguard duty on the import of certain non-alloy and alloy steel flat products. The safeguard duty covers products such as cold-rolled coils sheets; metallic coated steel coils and sheets; hot-rolled coils and sheets; hot rolled plate mill plates; and colour-coated coils and sheets, whether or not profiled. The duty will not be imposed on...

Tax Weekly Round-Up: April 14 - April 20, 2025

SUPREME COURTDealers Cannot Claim Input Tax Credit For Purchases Linked To Exempt Sales Under UPVAT Act : Supreme CourtCase Title: NEHA ENTERPRISES VERSUS COMMISSIONER, COMMERCIAL TAX, LUCKNOW, UTTAR PRADESHCase no.: CIVIL APPEAL NO. 6553 OF 2016Emphasizing that tax statutes must be strictly construed with statutory language taking precedence over policy intent, the Supreme Court, in a...

Supply Of Manpower To Five Hotels For Three Years Attracts Service Tax Under “Manpower Recruitment Or Supply Agency Service”: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that supply of manpower to five hotels for a period of nearly three years would clearly attract service tax under the head of “manpower recruitment or supply agency service”. The Bench of Dilip Gupta (President) and P.V. Subba Rao (Technical) has observed that, “In relation to...

Same Rate Tax And Interest Applicable On IGST In Course Of Inter-State Trade And Supplies In Course Of Imports: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that same rate tax and interest applicable on IGST in the course of inter-state trade and supplies in the course of imports. The Bench of Dilip Gupta (President) and P.V. Subba Rao (Technical) has observed that, the taxable event to levy IGST is the inter-state supply of goods and...

Delhi High Court Rejects Income Tax Dept's Appeal Raising ₹42 Crore Demand On NTPC Subsidiary

The Delhi High Court dismissed an appeal preferred by the Income Tax Department raising a demand of ₹42,16,04,786/- from a wholly owned subsidiary of National Thermal Power Corporation Limited (NTPC).The demand was raised in view of alleged income from sale of fly ash, transferred to it by NTPC.As per factual matrix of the case, the fly ash was transferred to the assessee in view of Environment Ministry's notification requiring all thermal plants to utilize the fly ash generated from the power...

'Digital Still Image Video Cameras' Imported By Assessee Entitled To Basic Customs Duty Exemption: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that 'digital still image video cameras' imported by assessee is entitled to basic customs duty exemption. The Bench of Justice Dilip Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) observed that what was to be examined was whether the demand confirmed for the normal period...

No Service Tax On Buying Or Selling Of Space In Print Media, Receiving Incentives On Meeting Targets: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that no service tax on buying or selling of space in print media and receiving incentives on meeting targets. The Bench of Binu Tamta (Judicial Member) and P.V. Subba Rao (Technical Member) has observed that the assessee cannot have an obligation to the media houses. All that is paid by...

GST Authorities Can't Deny Refund Of Pre-Deposit On Grounds Of Limitation, Violates Article 265: Jharkhand High Court

The Jharkhand High Court has held in a recent judgement that rejecting a refund claim for a statutory pre-deposit which has been made under Section 107(6)(b) of the GST Act, on the ground that the claim was filed after the 2-year limitation under Section 54(1), is legally unsustainable. The Division Bench comprising Chief Justice M.S. Ramachandra Rao and Justice Deepak Roshan stated, “There...

Contractors Are Liable To Pay GST At Rate Prevalent On Day Of Receipt Of Tender, Not When Work Is Allotted: J&K High Court

The Jammu and Kashmir High Court held that the contractors were liable to pay GST at a rate prevalent on the last day for the submission of the tenders and not when the work was allocated as the same was clear from the Special Condition No.49 existing in the contract agreement. The petitioners had filed the review on the ground that as per section 13 of the CGST Act the liability to...