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📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗗𝗲𝗺𝗮𝗻𝗱 𝗢𝗿𝗱𝗲𝗿 𝗤𝘂𝗮𝘀𝗵𝗲𝗱 𝗗𝘂𝗲 𝘁𝗼 𝗟𝗮𝗰𝗸 𝗼𝗳 𝗣𝗲𝗿𝘀𝗼𝗻𝗮𝗹 𝗛𝗲𝗮𝗿𝗶𝗻𝗴 📢 The Allahabad High Court quashed a demand order issued against Panther Security Guard Services due to a failure to schedule a personal hearing, marking the field as “N/A.”

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗤𝘂𝗮𝘀𝗵𝗲𝘀 𝗗𝗲𝗺𝗮𝗻𝗱 𝗢𝗿𝗱𝗲𝗿 𝗣𝗮𝘀𝘀𝗲𝗱 𝗪𝗶𝘁𝗵𝗼𝘂𝘁 𝗛𝗲𝗮𝗿𝗶𝗻𝗴 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝘆 📢 The Allahabad High Court emphasized the necessity of observing "Principles of Natural Justice" when passing orders. In this case, the Demand Order issued under Section 74 was quashed due to the absence of a specified date and time for a personal hearing in the Show Cause Notice (SCN).

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗚𝗦𝗧 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗢𝗿𝗱𝗲𝗿 𝗦𝗲𝘁 𝗔𝘀𝗶𝗱𝗲 𝗗𝘂𝗲 𝘁𝗼 𝗟𝗮𝗰𝗸 𝗼𝗳 𝗦𝗽𝗲𝗰𝗶𝗳𝗶𝗰 𝗥𝗲𝗮𝘀𝗼𝗻𝘀 📢 In a crucial decision, the Delhi High Court ruled that GST registration cancellation orders without specified reasons are unsustainable, reinforcing the importance of transparent and detailed reasoning in administrative actions.

📰 𝗕𝗼𝗺𝗯𝗮𝘆 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗩𝗼𝗹𝘂𝗻𝘁𝗮𝗿𝘆 𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗨𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟳𝟯(𝟱) 𝗔𝗰𝗰𝗲𝗽𝘁𝗲𝗱 𝗮𝘀 𝗣𝗿𝗲-𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗳𝗼𝗿 𝗔𝗽𝗽𝗲𝗮𝗹 📢 In a significant judgment, the Bombay High Court confirmed that deposits made "under protest" under Section 73(5) of the GST Act can be counted as pre-deposits for filing an appeal under Section 107. The ruling reinforces that procedural or technical requirements cannot obstruct the right to appeal.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗦𝗮𝗹𝗲 𝗼𝗳 𝗟𝗶𝗾𝘂𝗼𝗿 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: Transaction of purchase and sale of liquor by the Corporation does not fall under Business Auxiliary Services (BAS) and, therefore, is not taxable.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝗮𝗻𝗱 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗳𝗼𝗿 𝗥𝗲𝘁𝗿𝗼𝘀𝗽𝗲𝗰𝘁𝗶𝘃𝗲 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Where the law provides for payment of retrospectively amended tax within a specified time, no interest is payable if payment is made within that period.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 𝗮𝗻𝗱 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗼𝗳 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝘂𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟭𝗕 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Section 11B sets the time limit for refund claims, and this statutory provision cannot be overridden by subordinate notifications."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗔𝗰𝘁𝗶𝘃𝗮𝘁𝗶𝗼𝗻 𝗖𝗵𝗮𝗿𝗴𝗲𝘀 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Activation charges collected for equipment/software features are categorized as a sale of goods, not a service, thereby exempt from service tax when VAT has been paid."

📰 𝗕𝗼𝗺𝗯𝗮𝘆 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗥𝗶𝗴𝗵𝘁 𝘁𝗼 𝗔𝗽𝗽𝗲𝗮𝗹 𝗥𝗲𝗰𝗼𝗴𝗻𝗶𝘇𝗲𝗱 𝗘𝘃𝗲𝗻 𝗶𝗳 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗣𝗮𝗶𝗱 𝗯𝘆 𝗧𝗵𝗶𝗿𝗱 𝗣𝗮𝗿𝘁𝘆

📰 𝗔𝗻𝗱𝗵𝗿𝗮 𝗣𝗿𝗮𝗱𝗲𝘀𝗵 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗗𝗲𝗺𝗮𝗻𝗱 𝗢𝗿𝗱𝗲𝗿 𝗜𝗻𝘃𝗮𝗹𝗶𝗱 𝗪𝗶𝘁𝗵𝗼𝘂𝘁 𝗣𝗿𝗲-𝗦𝗵𝗼𝘄 𝗖𝗮𝘂𝘀𝗲 𝗖𝗼𝗻𝘀𝘂𝗹𝘁𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗰𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱, "It is a trite law that whenever any ambiguity arises with regard to any provision, the benefit must go to the taxpayer."