New Delhi, August 23, 2023: The Delhi bench of the Income Tax Appellate Tribunal has provided relief to B.N. Public School (appellant), by asserting that institutions owned and managed by societies or trusts are not required to possess individual PAN numbers or submit separate income tax returns.

New Delhi, August 23, 2023: In a recent significant decision, the Supreme Court of India has ruled that an assessee cannot be held liable for penalties if a show cause notice erroneously classifies the services provided.

New Delhi, August 23, 2023: The Delhi High Court has ruled that the GST authorities do not have the authority to seize valuable assets such as silver bars and cash under Section 67 of the Central Goods and Services Tax Act (CGST Act), for the reasons that they are unaccounted for or may be liable to confiscation under any other statute. The Court held that the purpose of Section 67 is to detect tax evasion and ensure that taxable supplies are brought to tax, and not to recover tax or secure tax dues.

New Delhi, August 23, 2023: The Division Bench of the Calcutta High Court has upheld the decision of the Single Bench, stating that the Single Bench had correctly declined to interdict the show cause notice issued to M/s. Geeta Ganesh Promoters Private Limited (appellant) by the GST department.

New Delhi, August 23, 2023: The Allahabad High Court has granted relief to M/s Rateria Laminators Pvt. Ltd. (petitioner), by ruling that the actions taken by the tax authorities were not legally justifiable. The Court has subsequently quashed the orders and the seizure memo that were issued by the authorities.

New Delhi, August 23, 2023: The Kerala High Court has ruled in favour of Shine Jewellery (petitioner), by ordering the release of gold ornaments that were seized by the GST authorities.

New Delhi, August 23, 2023: In a recent case related to GST evasion, the Punjab and Haryana High Court has clarified that any remarks made by a court when granting bail are meant solely for the specific purpose of deciding the bail application.

New Delhi, August 23, 2023: In a recent ruling, the Patna High Court has held that seller and purchaser have an independent contractual relationship, and the imposition of statutory tax and the subsequent benefit of Input Tax Credit (ITC) are contingent not solely upon tax collection by the seller, but also on the proper remittance of the tax amount to the government by the seller.

New Delhi, August 23, 2023: The Rajasthan bench of the Authority for Advance Rulings (AAR) has declined to provide a ruling on the questions presented by Mangala Product Private Limited (applicant), as these inquiries pertained to supplies made by them before the submission of the advance ruling application.

New Delhi, August 23, 2023: The Rajasthan bench of the Authority for Advance Rulings has stated that the question of whether a common head office can be utilized for multiple taxpayers under the GST regime falls outside the scope of advance ruling proceedings.

New Delhi, August 23, 2023: The Uttar Pradesh bench of the Authority for Advance Rulings has ruled that Purvanchal Vidyut Vitran Nigam Limited’s (applicant) supply involves supervision work and the determination of taxable value should be based on the supervision charges collected from customers.

New Delhi, August 23, 2023: The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal has partially allowed the appeal filed by M D Engineers (appellant), ruling against the simultaneous imposition of penalties under Section 76 and Section 78 of the Finance Act, 1994.