AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The ITAT ruled that remote access and virtual services do not equate to a Permanent Establishment under the India-Canada DTAA, rejecting the 'Virtual Service PE' theory in a case involving IMAX Theatre Services.
The GST Appellate Tribunal (GSTAT) has established benches and a structured hearing process for handling GST appeals across India, improving efficiency in tax dispute resolution.
The DGFT has set new regulations capping gold imports under the Advance Authorisation Scheme at 100 kg, aimed at compliance and regulatory oversight.
The Karnataka High Court has annulled duplicate GST orders for the same tax period, mandating a fresh hearing from the stage of reply to the show cause notice, emphasizing procedural adherence in tax assessments.
The CESTAT has mandated reassessment of a refund claim involving excess countervailing duty for gold jewellery that was mistakenly classified, reinforcing the principle of accurate classification for duty claims.
The CESTAT has dismissed a refund appeal on customs duty reassessment, stating that the importer’s claim was barred due to late filing under Section 27. Proper documentation is paramount in navigating customs regulations.
Concessional import duty on gold, silver, and platinum has been increased from 4.35% to 10% under recent customs notifications.
CESTAT Mumbai ruled that a customs demand lacks legal standing without a mandatory show cause notice as prescribed by the Customs Act.
The CESTAT Bangalore classified an automatic soap dispenser under CTI 8424 89 90, rejecting its categorization as a toiletry spray per HSN notes.
The Bombay High Court declared GST proceedings against a non-existent company due to amalgamation as null and void, quashing the demand order. This decision affirms the need for compliance with corporate law in tax matters.
The Bombay High Court ruled that rejecting a manual GST appeal due to an unavailability of DRC-07 on the portal is unsustainable. The court remanded the matter for reconsideration under Rule 108 of the CGST Rules.
The ITAT Raipur invalidated reassessment proceedings due to the non-disclosure of documents to the assessee. This ruling emphasizes the necessity of fair procedure in tax reassessment.
The Bombay High Court ruled that a disallowance under Section 40(a)(ia) for short TDS deduction is invalid if the payees have already paid the requisite taxes. This decision clarifies the conditions under which TDS disallowance applies.