GST DAILY – 483 : Interim stay on recovery of tax granted until decision of appeal before GSTAT: HC
THE HON’BLE CHHATTISGARH HIGH COURT IN THE CASE OF D and Sons Motors Pvt. Ltd. V/s State of Chhattisgarh
Tag: Chhattisgarh HC
No Coercive Action if Accused Cooperates in Fake ITC Probe
The Hon’ble Chhattisgarh High Court in Harsh Wadhwani & Anr. held that traders facing charges for evasion of taxes in alleged fak ITC claims, be protected from any coercive action as long as they are cooperating with the investigation.
GST DAILY – 347 : Assessee is liable to pay service tax on royalty paid for mining lease since royalty is not a tax; HC
THE HON’BLE CHHATTISGARH HIGH COURT IN THE CASE OF Mahesh Sharma V/s Union of India W.P.T. No. 151 of 2024, decided on 2-8-2024
Royalty is not a tax but a contractual payment
The Hon’ble Chhattisgarh High Court in Mahesh Sharma dismissed the writ petition challenging the SCN demanding service tax on royalty. The court relied on the Supreme Court’s ruling in Mineral Area Development Authority v. Steel Authority of India [Civil Application Nos. 4056-4064 of 1999 dated July 25, 2024] and held that royalty is not a tax but a contractual payment.
GST DAILY – 289
Writ petition to be dismissed as alternate statutory remedy of appeal was available to assessee: HC
Ice cream not a luxurious item, says Chhattisgarh High Court
Chhattisgarh High Court said that ice cream is not a luxurious item and has directed GST Council to reconsider the exclusion of Small-Scale Manufacturers of Ice Cream from the composition scheme.
GST DAILY – 198
HC denied bail to person who availed huge amount of bogus ITC as investigation was still going on
Notice of Personal Hearing devoid of any details is invalid
The Hon’ble Chhattisgarh High Court in the case of Tata Steel Ltd. v. State of Chhattisgarh [WPT No. 167 of…