Pre – deposit of 10% of disputed tax can be paid from credit available in Electronic Credit Ledger.
Oasis Realty v. Union of India – [2022] 143 taxmann.com 5 (Bombay).
Various support services provided by Apex Co-operative Society to its member milk co-operative society were not liable to service tax under doctrine of mutuality.
Commissioner, Central Excise, Jaipur v. Rajasthan Co-op Dairy Federation Ltd. – [2022] 142 taxmann.com 528 (SC).
Recovery of Govt. dues from bonafide purchaser of property of defaulter assessee cannot be done under U.P. Trade Tax Act when no proceedings were pending against original assessee on date of transfer of property.
Commissioner of Trade Tax, U.P. v. Radico Khaitan Ltd. – [2022] 142 taxmann.com 527 (SC).
CBIC issues Central Goods and Services Tax (Second Amendment) Rules, 2022.
Notification No. 19/2022 – Central Tax dated 28-09-2022.
CBIC notifies all amendments of Finance Act, 2022 w.e.f. 01-10-2022.
Notification No. 18/2022 – Central Tax dated 28-09-2022.
Sec. 28 of Customs Act – DEPB Licenses/Scripps on which exemption benefit was availed of by appellants (as buyers of forged/fake DEPB Licenses/Scripps) were found to be forged and, therefore, appellants were liable to pay duty and extended period of limitation was invokable.
Munjal Showa Ltd. v. Commissioner of Customs and Central Excise – [2022] 142 taxmann.com 519 (SC).