The Hon’ble Supreme Court in the case of C.C.E. & S.T. Surat v. Arkay Logistics Ltd. dismissed the Civil Appeal filed by the Revenue Department thereby holding that, primary service of transportation of goods along with ancillary service of handling of goods and related activities would not be taxed as Cargo Handling Service.
Commission received from foreign buyers for services and procurement of goods do not fall under the definition of ‘intermediary services’
The Hon’ble Supreme Court in the case of Commissioner of Goods and Services Tax and Central Excise v. SNQS International Socks Private Limited [Civil Appeal Diary No(s). 8343/2024 dated March 19, 2024] dismissed the Commissioner of Goods and Services Tax and Central Excise (“the Appellant”) appeal.
Apex Court cannot order automatic vacation of the interim orders of the High Courts of staying without passing a speaking order
The Hon’ble Supreme Court in the case of High Court Bar Association, Allahabad v. State of Uttar Pradesh and Others [Criminal Appeal No. 3589 of 2023 dated February 29, 2024], held that the Hon’ble Apex Court, in the exercise of its jurisdiction under Article 142 of the Constitution of India, cannot order automatic vacation of […]
The period during which the matter is pending before the High Court can be excluded from the limitation period
The Hon’ble Supreme Court in the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner [Special Leave Petition (Civil) No. 14223 of 2019 dated February 15, 2024], allowed the civil appeal and held that the Appellant could have no doubt filed an appeal before the Appellate Commissioner within the period of limitation […]
Interest of 15% is allowed on delayed refund of deemed-export duty-drawback
The Hon’ble Supreme Court in the case of Union of India and Ors. v. M/s. B.T. Patil and Sons Belgaum (Construction) Pvt. Ltd. [Civil Appeal No. 7238 of 2009 dated February 05, 2024] upheld the decision of the Hon’ble Division Bench of High Court of Karnataka where the Respondent was awarded 15% interest on the […]
Burden to call for curing of defects in tax return on assessing officer: SC
The Supreme Court on Tuesday stated that if a tax return is defective, it is up to the officer to inform the assessee to correct the defects and if the officer fails to do so, the return cannot be called defective. “Ascertaining the defects and intimating the same to the assessee for rectification are within […]
Purchasers responsibility to verify the GST registration of the seller on the GST Portal
The Hon’ble Supreme Court in the case of Deputy Assistant Commissioner-1 (ST) v. Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. [Petitions for Special Leave to Appeal (C) No (S). 24711-2474 of 2023 dated November 6, 2023] held that they are not inclined to interfere in the matter where the Hon’ble Andhra Pradesh High Court […]
Supreme Court to decide on online gaming controversy on April 2, 2024
The Hon’ble Supreme Court of India heard the case of M/s. E-Gaming Federation and Anr. v. Union of India and Anr. on January 08, 2024. The Hon’ble Supreme Court tagged the aforementioned matter with Director General of Goods and Services Tax Intelligence & Ors. v. Gameskraft Technologies Private Limited & Ors [SLP (C) No. 19366-19369 […]
Supreme Court issues Notice in SLP challenging the constitutional validity of Section 16(4) of the CGST Act
The Hon’ble Supreme Court of India heard the case of Mrityunjay Kumar v. Union of India [SLP (C) No. 28270 of 2023], wherein the Hon’ble Supreme Court vide order dated January 3, 2024, issued notice in Special Leave Petition filed against the judgement of the Hon’ble Patna High Court in the case of Gobinda Construction […]
Supreme Court issues Notice to Finance Ministry regarding option for revising GST returns on the Portal
The Hon’ble Supreme Court of India heard the case of Pradeep Kanthed v. Union of India and Ors, [Writ Petition (Civil) No. 1006/2023] on January 2, 2023. The Notice was issued in the writ petition to seek response from the Finance Ministry pertaining to absence of option for revised returns on the GST Portal contending […]