Govt may request Supreme Court to club all GST online gaming cases
The government is likely to request the Supreme Court to club together all the Goods and Services Tax (GST) online…
Tag: Supreme Court
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.…
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…
Notice issued to Revenue Department challenging the arrest & summoning powers of GST officials
The Hon’ble Supreme Court in Gagandeep Singh v. Union of India & Ors. admitted the Writ filed by the Petitioner and issued notice to the Revenue Department, challenging GST provisions pertaining to power to arrest and power to summon.
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).…
Supreme Court to hear Revenue’s review petitions on taxability of duty-free shops
The Hon’ble Supreme Court in Commissioner of CGST and Central Excise Mumbai East v. M/s. Flemingo Travel Retail Ltd allowed the review petition by recalling the judgement dated April 10, 2023 wherein the Hon’ble Supreme court held that Duty Free Shops at arrival or departure terminals of Airports are outside the customs frontiers of India and tagged the matter with the appeals mentioned in the signed order.
SC to pass guidelines on summoning of govt officials in courts across country
The Supreme Court on Monday said it will lay down broad guidelines for courts across the country to deal with…
Small GST taxpayers need to keep tabs on demand notices
The Supreme Court recently upheld the action of the Patna High Court in dismissing a writ petition filed by a…
Supreme Court to Decide on GST Implications of Immovable Property: Next Hearing on August 23
The Supreme Court of India heard the case Chief Commissioner of Central Goods And Service Tax & Ors. v. M/s. Safari Retreats Private Limited & Ors. on August 17, 2023.