INTRODUCTIONAs was being promoted, Goods and Services Tax (GST) was touted to be the single biggest tax reform to takeplace in India post-independence. It was intended to be a good…
The department challenged the order passed by CESTAT wherein the tribunal, inter alia, held that the activity of digital offset and offset printing amounts to manufacture and the same is…
The department had challenged the order passed by the Bombay High Court, wherein, show cause notices were pending adjudication for a period from ten to seven years and the same…
The assessee provided corporate guarantees to banks/financial institutions lending to subsidiary/related companies. There was no consideration. The revenue alleged that they have provided "banking or financial services" as a corporate…
The above provisions are valid in so far as the provisions of the IGST Act are concerned. The same cannot be borrowed and/or extended to the provisions of CGST &…
The Supreme Court set aside the condition of furnishing bank guarantee imposed by the High Court of Gujarat while granting bail to the appellant for alleged offence under Section 132…