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No Service Tax Leviable On Toll Collection, Toll Collector Not A Commission Agent: CESTAT Mumbai
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that any amount retained by a toll collector while undertaking toll-collection activity does not attract service tax since the said activity does not constitute a service rendered by a commission agent and thus it does not fall within the purview of a 'business auxiliary service' under the...
CBIC Waives Late Fees For Delayed Filing Of GSTR-4 Till 30 June, 2022
The Central Board of Indirect Taxes and Customs (CBIC) has waived the late fees for delayed filing of GSTR-4 from May 1, 2022 till June 30, 2022. The CBIC, empowered under section 128 of the Central Goods and Services Tax Act, 2017 on the recommendations of the Council, amended notification No. 73/2017–Central Tax, dated the 29th of December, 2017. "Provided also that the late...
ITC Transfer From One State To Another Is Not An Inward Supply: Orissa High Court
The Orissa High Court bench of Justice Jaswant Singh and Justice M.S. Raman has ruled that an input service distributor (ISD) can claim ITC only in the case of an inward supply, and an ITC transfer from one state to another is not an inward supply. The petitioner/assessee, JSW Steel, is a public limited company. The assessee is in the business of manufacturing and selling hot...
Why Are You Removing MD Radiation Oncology As Feeder Course For NEET-SS?Supreme Court Asks NMC
The Supreme Court on Friday asked the National Medical Commission why it is proposing to delete MD Radiation Oncology as a en eligible feeder speciality qualification for super specialty course of DM Medical Oncology.The Court has asked the NMC to file its reply and kept the matter in the second week of July.A vacation bench comprising Justices DY Chandrachud and Bela Trivedi was considering...
Constitutionality Of First Proviso To Section 148 Of Income Tax Act, Rajasthan High Court Issues Notice To Govt.
The Rajasthan High Court bench headed by Acting Chief Justice Manindra Mohan Shrivastava and Justice Sameer Jain has issued the notice to the government on a plea challenging the validity of the first proviso to section 148 of the Income Tax Act by granting arbitrary powers to the AO. The petitioner/assessee has filed this Writ Petition under Article 226 of the Constitution of...
"Consider Their Case For Remission": Allahabad HC To State Govt While Upholding Life Sentences In 42 Year Old Murder Case
The Allahabad High Court on Wednesday upheld the life sentence of two accused in connection with a murder case that dates back to the year 1980. The Court, however, directed the state government to consider their case for remission.The Bench of Justice Dinesh Kumar Singh and Justice Attau Rahman Masoodi asked the state government to take into account their advanced age and their conduct in...
"Requires Consideration": Delhi High Court Issues Notice On Plea Challenging Vires Of Assisted Reproductive Technology Act & Surrogacy Act
The Delhi High Court on Friday issued notice on a plea challenging the vires of the Assisted Reproductive Technology (Regulation) Act, 2021 and the Surrogacy (Regulation) Act, 2021.The plea states that some of the provisions of the Acts are discriminatory against a single man desirous of being a father through surrogacy and a married woman who already has a child and is desirous of expanding...
Credit Notes Not Affecting Input Tax Can't Be Treated As Taxable Turnover: Kerala High Court
The Kerala High Court bench of Justice S.V. Bhatti, Bechu Kurian Thomas, and Justice Basant Balaji has held that credit notes not affecting input tax already deposited cannot be treated as taxable turnover by the extended meaning of Section 2 subsection (iii) Explanation VII of the Kerala Value Added Tax Act. The writ petitioner/assessee is a registered dealer under the Kerala Value...
"Most Vulnerable Witnesses Are Women & Children" : Supreme Court Says MoW&CD Should Be Nodal Agency For Vulnerable Witness Deposition Centres
The Supreme Court on Friday impleaded the Ministry of Women and Child Developmen in the case in which it has issued guidelines for the protection of vulnerable witnesses."Most vulnerable witnesses are women and children", Justice DY Chandrachud, heading a vacation bench, said, while turning down a plea that the Ministry of Law and Justice should be made the nodal agency for implementing...
Land Acquisition | Right To Property Is A Valuable Right, State Cannot Deny Compensation Merely On The Ground Of Delay: Calcutta HC
The Calcutta High Court has recently observed that since the right to property is a valuable right guaranteed under Section Article 300A of the Constitution of India, merely on the ground of delay the State cannot deny its obligation to provide compensation for land acquisition. A Bench comprising Justice Arijit Banerjee and Justice Kausik Chanda was adjudicating upon an appeal preferred...
"Judicial System, State Resources Burdened; Litigants Must Be Conscious Of Their Actions": Delhi HC Condemns Lodging FIRs On Frivolous Issues
The Delhi High Court has condemned the practice of lodging FIRs on frivolous and minor issues, adding that the Judicial system and state resources are already heavily burdened and litigants must be conscious of their actions.A single judge bench comprising of Justice Jasmeet Singh added that such an exercise is nothing but an abuse of the process of law which must be discouraged in...
