Software Activation charges are not covered under ‘Business Auxiliary Services’
The CESTAT, Ahmedabad in Black Box Limited v. Commissioner of Central Excise & ST, Ahmedabad-iii [Service Tax Appeal No. 572…
Month: January 2023
No ITC on goods/services used for installation of Solar Power Panels being Plant and Machinery
The AAR, Tamil Nadu in the matter of VBC Associates [Advance Ruling No. 10/2022/ARA dated August 31, 2022], has ruled…
GST Registration cancellation order set aside due to lack of reasoning
The Hon’ble Patna High Court in the matter of Manoj Kumar Sah v. The State of Bihar through Commissioner of…
Union Budget 2023: Insurers seek cut in GST to 5% on health cover
Reduction of GST on health cover to 5 per cent, hike in 80D limit and tweaking of norms on pension/annuity…
Govt. considers Reducing Tax Rates to Make New Direct Tax Regime More Attractive: Sources
1. Finance Ministry considers reducing tax rates to make new direct tax regime more attractive. 2. Govt. likely to reduce…
Budget 2023: Long term capital gains tax likely to be rationalised
The government may look at rationalising long term capital gains (LTCG) tax structure in the forthcoming Union Budget for 2023-24.…
Cancelled GST registration can be restored upon fulfilment of conditions
The Hon’ble Madras High Court in the matter of Pitchaiah Venkateshprumal v. Superintendent of CGST & Central Excise [W.P(MD). No.…
Water Resources Department ordered to consider assessee’s representation for refund of additional GST
The Hon’ble Chhattisgarh High Court in the matter of M/s CG Associates v. State of Chhattisgarh & Ors. [Writ Petition…
Cancellation of GST Registration without proper explanation is not sustainable
The Hon’ble Madras High Court in the matter of Raj Kishore Engineering Construction (P.) Ltd. v. Joint Commissioner (Appeals) II…
Lack of supplying supporting documents for ‘reason to believe’ is a flagrant violation of the principles of natural justice
The Hon’ble Rajasthan High Court in Micro Marbles Private Limited v. Office of the Income Tax Officer, Ward-1, Chittorgarh, Rajasthan…