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📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗳𝗼𝗿 𝗘-𝘄𝗮𝘆 𝗕𝗶𝗹𝗹 𝗘𝘅𝗽𝗶𝗿𝘆 𝗶𝗻 𝗔𝗯𝘀𝗲𝗻𝗰𝗲 𝗼𝗳 𝗧𝗮𝘅 𝗘𝘃𝗮𝘀𝗶𝗼𝗻 📢 The court held, "No penalty should be imposed if there is no evidence questioning the appellant's bona fides in cases of minor e-way bill expiry."

📰 𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼 𝗔𝘂𝘁𝗼𝗺𝗮𝘁𝗶𝗰 𝗥𝗲𝘃𝗼𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗣𝗼𝘀𝘁 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝘄𝗶𝘁𝗵 𝗙𝗶𝗹𝗶𝗻𝗴 𝗮𝗻𝗱 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 📢 The Court Held: "There is no mandate for automatic revocation of GST registration solely upon filing pending returns and paying tax dues with interest and late fees if registration was canceled under Section 29(2) for non-filing of returns."

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗦𝗲𝗶𝘇𝘂𝗿𝗲 𝗠𝗲𝗺𝗼 𝗤𝘂𝗮𝘀𝗵𝗲𝗱 𝗳𝗼𝗿 𝗟𝗮𝗰𝗸 𝗼𝗳 𝗥𝗲𝗰𝗼𝗿𝗱𝗲𝗱 𝗥𝗲𝗮𝘀𝗼𝗻𝘀 📢 The Court Held: "Without recording reasons for disbelief of the petitioner’s explanation, the seizure memo and penalty cannot be sustained." 🔍 Facts: •Case Title: Rateria Laminators Pvt. Ltd. vs Additional Commissioner Grade 2 •Case Number: AHC:163876 •Date: 16-Aug-2023

📰 𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗗𝘂𝘁𝘆 𝘁𝗼 𝗠𝗼𝗻𝗶𝘁𝗼𝗿 𝗚𝗦𝗧 𝗣𝗼𝗿𝘁𝗮𝗹 𝗔𝗳𝘁𝗲𝗿 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗻𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗜𝗻𝗯𝗼𝘂𝗻𝗱 𝗥𝗼𝗮𝗺𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱 (𝗯𝘆 𝗠𝗮𝗷𝗼𝗿𝗶𝘁𝘆): "International inbound roaming services provided by Vodafone Idea Limited to foreign telecom operators (FTOs) qualify as an export of services, making them exempt from Service Tax."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗚𝗧𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "The appellant, having only collected actual freight charges without any additional margin, is not liable for Service Tax under GTA services, as no extra charges were levied beyond reimbursement."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗦𝗜𝗠 𝗮𝗻𝗱 𝗥𝗲𝗰𝗵𝗮𝗿𝗴𝗲 𝗖𝗮𝗿𝗱𝘀 📢 T𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "When telecom operators pay Service Tax on the entire MRP of SIM and recharge cards, there is no additional Service Tax liability for distributors or franchisees selling these cards to the public."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗣𝗿𝗲-𝗗𝗲𝗽𝗼𝘀𝗶𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "When an appeal is disposed of either by setting aside the demand or by remand, the pre-deposit amount becomes refundable to the assessee within 3 months."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗧𝗶𝗺𝗲-𝗕𝗮𝗿𝗿𝗲𝗱 𝗗𝗲𝗺𝗮𝗻𝗱𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Although hiring buses falls under ‘rent a cab service,’ the demand being time-barred is set aside."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 𝗳𝗼𝗿 𝗦𝗘𝗭 𝗨𝗻𝗶𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Denial of the refund claim for services provided to an SEZ unit cannot be upheld simply because the services were not listed as specified services approved by the SEZ authority."