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Cus - Revenue appeal - Monetary limit - For the purposes of determining threshold limit, it would only be the duty element which would be taken into account and the same could not be clubbed with penalty and redemption fine: HCST - Refund - Judgment is binding upon the sub-ordinate authority, more particularly, when the same is not stayed by the higher authority inspite of the fact that the judgment is pending before the Apex Court for adjudication: HCST - SCN is issued without disclosing the facts as to what type of services is rendered by petitioner for which service tax was leviable - Entire basis of SCN is frustrated: HCGST - Reply filed is a detailed one with supporting documents, therefore, observation of proper officer that the reply is incomplete and unsatisfactory ex facie shows that he has not applied his mind - Matter remitted: HCGST - Notified Area Authority, Vapi cannot be considered as 'local authority' or 'Governmental Authority' - Benefit of 12/2017-CTR unavailable: HCGST - Language used in both the SCN and impugned order is identical - Adjudication process would be robbed of meaning unless the authority undertaking adjudication acts in an objective manner without predetermining the issues: HCGST - Participation in exhibition abroad - Services received outside India is taxable at the hand of the receiver of services, who is a registered person in taxable territory: HCCus - Penalty of Rs.51 crores - Facts are so gross to the effect that petitioners are involved in smuggling of 4886.206 kgs gold allegedly from March 2013 to May 2019 - Petitions not entertained - Petitioners at liberty to approach appellate authority: HCYouth dies in Noida police custody; Entire chowki staff suspendedCus - Exclusion from levy of anti-dumping duty upon users of Metcoke in the manner provided in Notification 69/2000-Cus - Central Government is entitled to grant exemption: HCNCB nabs Nigerians & Brazilian in cocaine & drugs racket in ChennaiCus - No interference can be made while exercising writ jurisdiction as it would be in the domain of Central Government to decide as to whether the anti-dumping duty should be continued in public interest: HCApple neutered USD 1.8 bn worth fake transactions on its App Store last yearGST - E-Way Bill was not present in the vehicle - Violation is only a technical one - Tax and penalty paid to be refunded: HCHouthis reiterate intent to target all ships heading for IsraelGST - Refund denied on the ground that petitioner did not pay interest with regard to reversal of ITC - As no SCN was issued proposing such denial, order quashed and matter remanded: HCXi, Putin to cooperate against hostile AmericaI-T- No final orders imposing penalty should be passed till appeal of assessee is decided by CIT : HCUS House passes Bill to compel Biden to ship weapons to IsraelI-T - Not following binding decision of High Court on identical facts by Tribunal is mistake apparent on record : HCIndia sets up two tank-repair facilities in Ladakh near LACI-T- If payment is made for purchase of agricultural produce to cultivator, grower or producers then no disallowance shall be made u/s. 40A(3) of Act : ITATEx-serviceman nabbed for alleged swindling people by swapping ATM cardsI-T-Additions on account of unexplained bank deposits are not tenable where amount in question is money saved by assessee throughout her career: ITATAdhir Ranjan says ‘I do not trust Mamata’I-T-Additions framed on account of unexplained cash credit quashed, where deposits are out of cash realised from various parties to whom sales were made by assessee: ITATArunachal cops bust sex racket; 21 including govt employees arrestedI-T-Client code modification following execution of trades, is meant to correct genuine errors in placing orders and is meant for exceptional, rather than routine use: ITATNSSO reveals joblessness on decline in urban IndiaI-T-An expenditure cannot be disallowed where it has not been claimed at the first instance while determining the taxable income : ITAT

MESSAGE BOARD

   

GST - There is nothing new, but for clatter going on all over - Part-I


GST - Is it new or old

Superb analysis from the base.

Going by the words and expressions used in Draft Model GST Law - it is not easy for any new comer to grasp immediately - the very old experts alone can understand in its true spirit

Author is learned and experienced. His flow is learning lesson

However there is an answer for the query where is the game change? - avoidance of cascading tax effects (for eg VAT on excise duty), uninterrupted supply chain, seamless flow of ITC (for eg. tax credit for interstate supplies)

May be approach through constitution & law is same but the effect is different and it is Positive

govindan_mani govindan_mani 16/01/2017

 

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