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Category: VAT / CST Articles

HC’s judgment to prevail over CBIC Circular in case of contrary views
VAT / CST Articles

HC’s judgment to prevail over CBIC Circular in case of contrary views

Frah SaeedJuly 27, 2021July 27, 2021

The CESTAT , Surat-I in its recent ruling in the case of Palak Designer Diamond Jewellery has held that the observation…

Refund cannot be denied on account of procedural lapse which can be condoned
VAT / CST Articles

Refund cannot be denied on account of procedural lapse which can be condoned

Frah SaeedJuly 23, 2021July 23, 2021

CESTAT, Chennai bench has in its recent ruling in the case of M/s Origin Learning Solutions Pvt. Ltd. v. Commissioner…

Penalty cannot be imposed merely because it is lawful to do so
VAT / CST Articles

Penalty cannot be imposed merely because it is lawful to do so

Frah SaeedJuly 22, 2021

Karnataka High Court has in its recent ruling in the case of M/s Mangalore Refinery and Petrochemicals Limited v. the…

Sales of goods to the end-buyers after filing of bill of entry are not imports but inter-State Supplies: SC [Read Order]
VAT / CST Articles

Sales of goods to the end-buyers after filing of bill of entry are not imports but inter-State Supplies: SC [Read Order]

Frah SaeedJanuary 15, 2021January 15, 2021

The Honorable Supreme Court has recently in the case of M/s Vellanki Frameworks pertaining to erstwhile CST Law has held…

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