Continuation of suspension of license without examining necessity of the same impinges on fundamental right to work of applicant, application for early hearing allowed.
Secon Logistics Pvt. Ltd. vs. CC, 2022-TIOL-432-CESTAT-CHD.
Interest cannot be demanded when amount of tax was avoidable in Credit Ledger.
Kumaran Filaments (P.) Ltd. v. Commissioner of Central GST & Central Excise – [2022] 138 taxmann.com 94 (Madras).
New RoDTEP schedule in appendix 4R for implementation w.e.f. 1-1-2022.
Notification No. 4/2015-2020, dated 11-05-2022.
Rejection of application for settlement is invalid where settlement commission wrongly enters into merits of SCN issued to applicant.
M/s Pradeep Impex v. Union of India, 2022-TIOL-671-HC-AHM-CUS.
The incidence of advertisement tax or advertisement fee is on the license granted by Mahanagar Police permitting the petitioner to put up boarding or make use of boardings and this incidence of advertisement tax or fee has nothing to do with supply of goods or services by the petitioner to its clients. – These are two distinct transaction and incidence of tax on both transactions are different.
In so far as deletion of Entry 54 to List II of Schedule VII of the Constitution, Gujarat High Court [R/Special Civil Petition No. 4538/2019 and connected matters in the case of Selval Media Services Pvt. Ltd. v. Municipal Corporation] has come to a conclusion that the charges levied by the Municipal Corporation permitting putting up of advertisement is more of a fee than tax in as much there is quid pro quo by way of permission to put up an advertisement boarding – no challenge to section 134 of the Karnataka Municipal Corporation Act, nor to the GST Act.
Hubballi Dharwal Advertiser’s Association (R) & Others v. State of Karnataka & Others, 2022-TIOL-662-HC-KAR-MISC.
Section 7 of CGST Act- The Gujarat High Court has declared the mandatory fixed rate of deduction of 1/3rd of total consideration towards the value of land as ultra-vires the provisions of the GST Acts. Also held that application of such mandatory uniform rate of deduction in discriminatory, arbitrary and violative of Article 14 of the Constitution of India.
Munjaal Manishbhai Bhatt v. Union of India – [2022] 138 taxmann.com 117(Gujarat).