Kerala High CourtClaim For Sales Tax Exemption In Respect Of Transit Sales To Be Justified By Showing Sale As Having Occurred In Transit: Kerala High CourtCitation: 2024 LiveLaw (Ker) 336Case Title: M/S.I.T.I.LTD Versus State Of KeralaThe Kerala High Court has held that a claim for exemption in respect of transit sales must be justified by showing the sale as having occurred in transit.Time...
Kerala High Court
Citation: 2024 LiveLaw (Ker) 336
Case Title: M/S.I.T.I.LTD Versus State Of Kerala
The Kerala High Court has held that a claim for exemption in respect of transit sales must be justified by showing the sale as having occurred in transit.
Citation: 2024 LiveLaw (Ker) 341
Case Title: M/S M.Trade Links Versus Union Of India
The Kerala High Court has held that the time limit to avail ITC is November 30th in each financial year from the beginning of the GST regime.
Calcutta High Court
Case Title: Ankit Kumar Agarwal Versus The Assistant Commissioner of State Tax, Taltala Charge & Ors.
The Calcutta High Court has held that ignoring GSTR-9 causes prejudice to taxpayers's rights when errors committed are revenue neutral.
Andhra Pradesh High Court
Case Title: M/s. Foods, Fats and Fertilizers Limited Versus The State of Andhra Pradesh
The Andhra Pradesh High Court has held that the assessee or petitioner does not have a right to cross-examine the officials of the Tax Department of Bombay on the F-Forms submitted by the dealer.
Allahabad High Court
Case Title: M/s Avshesh Kumar v. Union of India and 2 Ors.
The Allahabad High Court has held that fixing consecutive dates of hearing within the period of a week would be violative of the opportunity of hearing as envisaged under Section 33A of the Central Excise Act, 1994.
CESTAT
Case Title: M/s. Valeo Friction Materials India Ltd. Versus Commissioner of Customs
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the royalty is not included in the transaction value of the imported raw materials to demand any differential customs duty.
AAR
5% GST Payable On Mix Mukhwas And Roasted Til & Ajwain: AAR
Applicant's Name: M/s Bhagat Dhanadal Corporation
The Gujarat Authority of Advance Ruling (AAR) has ruled that 5% GST is payable on Mix Mukhwas, Roasted Til, and Ajwain.
18% GST Applicable On ZlD Treated Water: AAR
Applicant's Name: M/s Gujarat Eco Textile Park Limited
The Gujarat Authority of Advance Ruling (AAR) has ruled that 18% GST is applicable on Zero Liquid Discharge (ZLD) treated water.
Infant Food Products Containing Milk And Other Ingredients Subject To 18% GST: AAR
Applicant's Name: Bebymil International Pvt. Ltd.
The Rajasthan Authority of Advance Ruling (AAR) has ruled that infant food products containing milk and other ingredients are subjected to 18% GST.