Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
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Challenge to rectification of GST demand where the taxpayer had partly reversed liability in the GSTR-3B for 2018-2019 was addressed by applying the court's consistent approach that the adjudicating authority must reconsider the matter on merits after securing revenue. The matter was remitted for a fresh merits order, subject to the taxpayer depositing 100% of the admitted tax demand in cash (with applicable interest and penalty) and also depositing 100% of the disputed tax amount within 30 days, with any prior cash-ledger debit for the relevant period to be adjusted as pre-deposit on verification - HC
Challenge to rectification of GST demand where the taxpayer had partly reversed liability in the GSTR-3B for 2018-2019 was addressed by applying the court's consistent approach that the adjudicating authority must reconsider the matter on merits after securing revenue. The matter was remitted for a fresh merits order, subject to the taxpayer depositing 100% of the admitted tax demand in cash (with applicable interest and penalty) and also depositing 100% of the disputed tax amount within 30 days, with any prior cash-ledger debit for the relevant period to be adjusted as pre-deposit on verification - HC
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