CA Rachit Agarwal

CA Rachit Agarwal wrote a new post, Tax/Penalty not Payable on account of Expiry of Way Bill in Transit if no evasion of Tax. 9 hours, 59 minutes ago

Cost of Rs. 10,000/- imposed on Department for abuse of Power
2021 (6) TMI 378 – Telangana High Court in M/s Satyam Shivam Papers Pvt. Ltd. Versus Asst. Commissioner St And 4 Others
Facts

The admitted […]

CA Rachit Agarwal wrote a new post, Brief Synopsis of Amendments as Notified CBIC on 01.06.2021 1 week, 2 days ago

Interest Liability on the amount paid through Electronic Cash Ledger shall be applicable retrospectively from 01.07.2017
Notification No. 16/2021 – Central Tax
Section 112 of the Finance Act, 2021 shall be […]

CA Rachit Agarwal wrote a new post, Value of Free Supply of Material to the Supplier shall not form part of value for levy of Service Tax 3 weeks, 4 days ago

2021 (2) TMI 49 – CESTAT New Delhi in M/S Tcl – MMPL Consortium Versus Commissioner Central Excise Commissionerate, Jodhpur
Facts, Appellant Contention, and Department View
1. Appellant is engaged in pr […]

CA Rachit Agarwal wrote a new post, Vague and Improper Show Cause Notice for Cancellation of Registration is Quashed 3 weeks, 4 days ago

2021 (4) TMI 1203 – Tripura High Court in Dayamay Enterprise Versus State Of Tripura And 3 Ors.

Show Cause Notice issued-“it appears that your registration is liable to be cancelled for the following re […]

CA Rachit Agarwal wrote a new post, Sale of Rice under an Unregistered Brand name liable to GST if actionable claim or enforceable right has not been foregone not proved 1 month, 1 week ago

2021 (4) TMI 1137 – Tripura High Court in M/S Sarvasiddhi Agrotech Pvt. Ltd. Versus The Union Of India
Petitioner Pleading
1. The company supplies Non-Basmati un-branded rice.

2. The stand of the […]

CA Rachit Agarwal wrote a new post, Gold Confiscated from Person coming out of Jewellery Shop as no documents evidencing Payment of Tax could be furnished 1 month, 2 weeks ago

2021 (4) TMI 1094 – Kerala High Court in SR. Sheetal Jain, S/O Dilip Kumar, M/S. Sri Sital Jewellers Versus The State Of Kerala, The State Tax Officer (Intelligence)

1. Department during shadow operation […]

CA Rachit Agarwal wrote a new post, Best Judgement Order passed without Opportunity of Being Heard 1 month, 2 weeks ago

2021 (4) TMI 1097 – Patna High Court in Vidyarthi Construction Private Limited Versus The State Of Bihar, The Commissioner Of Taxes, Bihar, Patna., The Joint Commissioner, State Taxes, East Circle, Muzaffarpur, […]

CA Rachit Agarwal wrote a new post, Confiscation of Goods?- Books of Accounts could not be produced at the time of visit 1 month, 2 weeks ago

2020 (12) TMI 790 – Allahabad High Court in M/s Metenere Ltd. Versus Union Of India And Another

(i) Whether the respondents were justified in recording that the petitioner-appellant has failed to maintain the […]

CA Rachit Agarwal wrote a new post, Jurisprudence on Provisional Attachment of Bank Account 1 month, 3 weeks ago

Hon’ble Supreme Court in M/s Radha Krishan Industries Versus State Of Himachal Pradesh & Ors.

Writ Petition under Article 226 of the Constitution is maintainable in case of Provisional Attachment in sp […]

CA Rachit Agarwal wrote a new post, Input Tax Credit availed by Buyer, Tax not paid by Supplier, Recovery Proceedings quashed against Buyer, Remitted Back to Officer 1 month, 3 weeks ago

2021 (3) TMI 1020 – Madras High Court in M/S. D.Y. Beathel Enterprises Versus The State Tax Officer (Data Cell), (Investigation Wing) Commercial Tax Buildings, Tirunelveli.
Facts
1. Petitioner had purchased […]

CA Rachit Agarwal wrote a new post, Supply of Goods with Installation Services- Composite Supply or Independent Supply? 1 month, 4 weeks ago

In an Application filed before AAR, Karnataka by M/S. Bharat Earth Movers Limited, (BEML)
Facts:
The applicant has participated in the Tender and was a successful bidder for the Supply of “150 numbers of S […]

CA Rachit Agarwal wrote a new post, Narrow Meaning of the term “Technical Difficulty” not to be adopted in the Indian context where there are small, medium, and large scale business. 2 months, 2 weeks ago

In an appeal filed before Divisional Bench of Karnataka High Court in Union Of India Ministry Of Finance, Department Of Revenue, Through Its Secretary (Revenue) Versus M/S Asaid Paints Limited

1. Rule […]

CA Rachit Agarwal wrote a new post, Assumption And Presumption — Taxing Statute 2 months, 4 weeks ago

Assumption And Presumption — Taxing Statute
Reasons are the flesh and blood of any Adjudication Proceedings. Any assumptions and presumptions must be supported by reasons and corroborative evidence. It is not o […]

CA Rachit Agarwal wrote a new post, Bail Petition Accepted- Petitioner compliance to Summons, No Tampering of Evidence, Section 167 of Cr. Pc 2 months, 4 weeks ago

Bail Petition Accepted- Petitioner compliance to Summons, No Tampering of Evidence, Section 167 of Cr. Pc
2021 (3) TMI 541 – Bombay High Court in Sunil Kumar Jha And Akshay Chhabra Versus Union Of India & […]

CA Rachit Agarwal wrote a new post, Property of Wife cannot be encumbered for the Excise Duty Liability of Husband unless the same is inherited from Husband 3 months ago

Property of Wife cannot be encumbered for the Excise Duty Liability of Husband unless the same is inherited from Husband
2021 (3) TMI 168 – CESTAT Ahmedabad in Mrs. Meena Krishna Agarwal Vs C.C.E & S.T, […]

CA Rachit Agarwal wrote a new post, Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity 3 months, 1 week ago

Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity
2021 (2) TMI 821 – CESTAT New Delhi in M.P. Poorva Kshetra Vidyut Vitran Co. Ltd. Versus Principal Commissioner CGST And C.E […]

CA Rachit Agarwal wrote a new post, Withholding of Refund Order was Quashed as no Reasons of Fraud or Malfeasance 3 months, 1 week ago

Withholding of Refund Order was Quashed as no Reasons of Fraud or Malfeasance
2021 (2) TMI 924 – Allahabad High Court in M/S Bushrah Export House Thru Sole Prop. Asif Ali Versus U.O.I. Thru Secy. Finance Ministry […]

CA Rachit Agarwal wrote a new post, Amendment relating to GSTR 9C 4 months, 1 week ago

Amendment relating to GSTR 9C
Pursuant to Clause 102 of Finance Bill 2021, Section 44 of the CGST Act, 2017 has been amended. Sub-section 2 of Section 44 of the CGST Act, 2017 has been omitted and hence there […]

CA Rachit Agarwal wrote a new post, Detention of Goods on account for Discrepancy in Address of Actual Supply and Address as per Way Bill 4 months, 1 week ago

Detention of Goods on account for Discrepancy in Address of Actual Supply and Address as per Way Bill
Telangana High Court in M/S. Sree Rama Steels Versus The Deputy State Tax Officer And 3 Others
Facts
The […]

CA Rachit Agarwal wrote a new post, Taxability on Retention of Advance Money upon Cancellation of Contract 4 months, 2 weeks ago

Taxability on Retention of Advance Money upon Cancellation of Contract
2019 (7) TMI 767 – CESTAT New Delhi in M/S Lemon Tree Hotel Versus Commissioner, Goods & Service Tax, Central Excise & Custom […]

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CA Rachit Agarwal