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…
Category: Supreme Court
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…
Same rate of tax applicable on Mobile Phone and Charger sold together as one unit under Karnataka VAT Act
The Hon’ble Supreme Court in the case of State of Karnataka v. M/s. Micromax Informatics Ltd. [Special Leave Petition (Civil)…
Dues of the CBIC, Department of Revenue will be paid as per the waterfall mechanism stipulated under the IBC
The Hon’ble Supreme Court in the case of Principal Commissioner of Customs v. Rajendra Prasad Tak & Ors [Civil Appeal…
Credit can be claimed when exempted by-products are obtained while producing taxable goods under the UP VAT Act
The Hon’ble Supreme Court in the case of M/s. Modi Naturals Ltd. v. The Commissioner of Commercial Tax UP [Civil…
Service Tax is not leviable on services provided to Governmental Authority
The Hon’ble Supreme Court in Commissioner, Customs Central Excise and Service Tax, Patna v. M/s. Shapoorji Paloonji and Company Pvt.…
Advertisement Tax not leviable on signboards displaying Business information
The Hon’ble Supreme Court held that the signboard affixed for displaying general information about the company would not come within the purview of Advertisement, therefore Advertisement Tax cannot be levied by the Municipal Corporation.
Extended period of Limitation cannot be invoked universally, depends on peculiar facts
The Hon’ble Supreme Court dismissed the appeal filed by the Revenue Department, holding that the extended period of limitation for issuing the SCN has to be invoked as per facts of the case…
Customs dues do not impact the rights of secured creditors
The Hon’ble Supreme Court in IDBI v. Superintendent of Central Excise and Customs and Others set aside the order passed by the division bench of the Hon’ble Andhra Pradesh High Court and held that the position in law was that the debt ‘due and payable’, when falls within the four corners of clause (a) to Section 530(1) of the Companies Act, would be treated as preferential payment, but it would not override and be given preference over the payments of overriding preferential creditors covered under Section 529A of the Companies Act.
Supreme court disallows SLP, where alternative remedy not exercised by assessee
The Hon’ble Supreme Court in M/s. Vishwanath Traders v. Union of India & Ors. [Special Leave to Appeal (C) No(s).…