@abhishekrajaram's Latest X Threads

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."

📰 𝗣𝗮𝘁𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗣𝗲𝗿𝘀𝗼𝗻𝗮𝗹 𝗛𝗮𝗿𝗱𝘀𝗵𝗶𝗽𝘀 𝗡𝗼𝘁 𝗚𝗿𝗼𝘂𝗻𝗱𝘀 𝗳𝗼𝗿 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗳𝗿𝗼𝗺 𝗚𝗦𝗧 𝗦𝘂𝗺𝗺𝗼𝗻𝘀 📢 The court ruled, "Your wife's illness cannot excuse you from appearing before the GST Authority." 🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: 𝗡𝗲𝗲𝗿𝗮𝗷 𝗝𝗮𝗶𝗻 𝘃𝘀 𝗨𝗻𝗶𝗼𝗻 𝗼𝗳 𝗜𝗻𝗱𝗶𝗮 𝗖𝗼𝘂𝗿𝘁: Patna High Court 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: Civil Writ Jurisdiction Case No. 7599 of 2023 𝗗𝗮𝘁𝗲: 10-Oct-2023

𝗖𝗘𝗦𝗧𝗔𝗧 𝗕𝗮𝗻𝗴𝗮𝗹𝗼𝗿𝗲 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗙𝗿𝗮𝗻𝗰𝗵𝗶𝘀𝗲 𝗔𝗴𝗿𝗲𝗲𝗺𝗲𝗻𝘁 𝗮𝗻𝗱 𝗧𝗮𝘅 𝗟𝗲𝘃𝘆 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Since there is no profit-sharing or asset contribution, the agreement is a franchise, not a joint venture, and thus attracts service tax."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗔𝗺𝗼𝘂𝗻𝘁 𝗣𝗮𝗶𝗱 𝗣𝗲𝗻𝗱𝗶𝗻𝗴 𝗜𝗻𝘃𝗲𝘀𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Amount deposited during investigation is considered paid under protest, and thus, eligible for refund with 12% interest from the date of deposit."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝗰𝗹𝘂𝘀𝗶𝘃𝗲 𝗧𝗮𝘅 𝗣𝗿𝗲𝗺𝗶𝘂𝗺 𝗳𝗼𝗿 𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗜𝗻𝘀𝘂𝗿𝗮𝗻𝗰𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "In the absence of a specific exemption, the service tax is applicable on the premium considered inclusive of tax. Thus, refund claims are not valid."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗣𝗿𝗼𝘃𝗶𝗱𝗲𝗱 𝗶𝗻 𝗝𝗮𝗺𝗺𝘂 & 𝗞𝗮𝘀𝗵𝗺𝗶𝗿 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: “Consulting engineering services provided in Jammu & Kashmir are outside taxable territory, hence service tax cannot be levied. Further, minor address discrepancies on invoices do not disqualify Cenvat credit if the appellant exists at the location mentioned.”

📰 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."