Tax
Natural Gas Can Be Equated With Petroleum Gas, To Be Taxed Under Entry 23 Of 6th Schedule Of APGST Act: Telangana High Court
In a case pertaining to the taxation of Natural Gas, the Telangana High Court has held that Natural Gas shall fall under Entry 23 of 6th Schedule, under the category of petroleum gases, and not Entry 118. The different entries change the percentage of tax levied. Justice Narsing Rao Nandikonda held that “This bench is of the firm opinion that the findings given by the...
Tax Weekly Round-Up: March 31 - April 06, 2025
HIGH COURTSDelhi High CourtDelhi High Court Grants Relief To Lufthansa Airlines, Sets Aside Revenue's Order Denying 'Nil' TDS CertificateCase title: Lufthansa Cargo AG v. Assistant Commissioner Of Income Tax & Ors.Case no.: W.P.(C) 11376/2024In a relief to German cargo airline Lufthansa, the Delhi High Court set aside the Revenue's order denying nil TDS certificate to the company for...
Income Tax Act | Rajasthan HC Dismisses Challenge Against Proceedings Initiated U/S 153C Based On WhatsApp Chats, Says Chats Had Been Corroborated
Rajasthan High Court denied interference with initiation of proceedings under Section 153C of the Income Tax Act, 1961 (“the Act”) that were alleged to be initiated merely based on certain WhatsApp Chats, observing that the information in the chats were completely corroborated by specific transactions and hence, the said chat could be considered to be falling under the definition of...
CBIC Clarifies Issues In Trade & Industry Regarding Eligibility Of Cases For Benefit U/S 128A Of CGST Act
The Central Board of Indirect Taxes and Customs (CBIC) on 27th March 2025 vide Circular No. 248/05/2025-GST has given clarification on various issues related to availment of benefit of Section 128A of the CGST Act, 2017. Based on the recommendations of the GST Council made in its 53rd and 54th meetings, a new section 128A was inserted in the CGST Act, 2017 and Rule 164 has...
Pune Municipal Corporation To Issue Property Tax Bills From 1st May; Says Verification Of 40% Concession Claims Causing Delay
Pune Property Tax Bills for the financial year 2025-2026 has been delayed to 1st May due to the ongoing verification of PT-3 applications which has been submitted by the homeowners seeking a 40% concession on residential properties. As per the state government regulations the property owners who reside in their own homes are entitled to a 40% concession on the property and to...
Works Contract For Track Doubling & Infrastructure Under RVNL Is Liable To 12% GST: Madras High Court
The Madras High Court stated that the works contract for track doubling and infrastructure under RVNL is liable to 12% GST. Justice Mohammed Shaffiq stated that “it may be relevant to keep in mind that while exemption notifications must be strictly construed, it certainly would not mean that the scope of the exemption notification can be curtailed by importing conditions or giving...
No Provision Allows Coercive Action Before Pre-Intimation Notice: Uttarakhand HC Criticizes GST Dept For Negatively Blocking ITC
The Uttarakhand High Court criticized the GST department for the negative blocking of ITC and questioned the provision under which such deterrent or coercive action has been taken. “The working of the Department is startling and shocking. It is not known and incomprehensible as to which provision of law permits the Department to take deterrent and coercive action, even prior...
Failure To File Declaration May Be Considered As Technical Irregularity If Customs Authorities Failed To Notice It: CESTAT
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that failure to file declaration may be considered as a technical irregularity if customs authorities failed to notice it. “There is no doubt that the declaration had to be made and, the deployment of 'abundant caution' in the instructions notwithstanding, it would appear that the...
BBMP Introduces New Garbage Tax, Bengaluru Residents To Pay 'Solid Waste Management User Fee' From April 1st
The Bengaluru civic body, Bruhat Bengaluru Mahanagara Palike (BBMP) has introduced 'garbage tax' under which the residents of Bengaluru have to pay a “solid waste management user” fee from 1st April, 2025. The initiative has been taken by the government to improve the waste collection and disposal across the city. The government aims to generate Rs. 685 crores through this...
Customs Must Preserve CCTV Footage Upon Receiving Complaint Of Officials Illegally Seizing Foreign Currency From Travellers: Delhi HC
The Delhi High Court has directed the Customs Department to ensure that relevant CCTV footage is preserved whenever it receives a complaint from any traveller coming to India from abroad, regarding illegal detention of his foreign currency by its officials.“...if a complaint was received in this manner, the CCTV footage ought to be preserved immediately as the same is available only for...
Refund Claim For Service Tax Can't Be Made On Transactions Which Took Place Beyond Territorial Jurisdiction Of India: CESTAT
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that refund claim for service tax cannot be claimed on transactions took place beyond the territorial jurisdiction of India. The Bench of Dr. Suvendu Kumar Pati (Judicial Member) and Anil G. Shakkarwar (Technical) has observed that, “The said claim for refund is in respect of service tax paid...
“Pendants” Described As Jewellery Are Not Distinguishable On Basis Of Purity Of Gold, No Exemption From Excise Duty: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that there is no exemption on the articles described as pendants as the jewellery is not distinguishable on the basis of purity of gold. The Bench of Bintu Tamta (Judicial) and Hemambika R. Priya (Technical) has observed that, “The contention of the assessee that articles of jewellery do...