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Mumbai ITAT's Order in the Case of Oceaneering International GmbH vs. DCIT (International Taxation)

ITAT Mumbai: GST Collected by Non-Resident Assessee Excluded from Gross Receipts for Computing Presumptive Income U/S 44BB

The Income Tax Appellate Tribunal (ITAT), Mumbai, has delivered an important ruling on the treatment of Goods and Services Tax (GST) for non-resident taxpayers. According to the tribunal’s decision, GST collected by a non-resident assessee must be excluded from ‘gross receipts’ when determining presumptive income under Section 44BB of the Income-tax Act, 1961. This clarification […]

Allahabad HC's Order in the Case of M/S Kapoor Marketing Thru. Proprietor Pradip Gupta vs. State Of U.P.

Allahabad HC Stays GST Demand Order for Denial of Mandatory Personal Hearing to Closed Firm

The Allahabad High Court, specifically the Lucknow Bench, has put a hold on a Goods and Services Tax (GST) demand made against a small business. They found that the tax authority had made its decision without giving the business a chance to explain its side in person, even though the business had already closed down […]

Technical Challenges in ROC Software Migration from MCA V2 to MCA V3

What Migration Challenges ROC Software Faces in the V3

India’s corporate compliance landscape has marked a technological shift in the transition from Version 2 (V2) to Version 3 (V3) of the Ministry of Corporate Affairs’ (MCA) filing system. The same upgrade delivers features like automation, real-time data validation, and an enhanced user interface. The companies and software developers have witnessed key challenges under this […]

Chhattisgarh HC's Order in The Case of M/s JP Construction Co. vs. Commissioner (Appeal) Central GST, Custom And Central Excise

Chhattisgarh HC Stays GST Recovery Against Construction Firm Due to Non-Functional GSTAT

The Chhattisgarh High Court has ruled in a case involving a construction company in Korba. The company was challenging a GST (Goods and Services Tax) order. The court stated that the company can file an official appeal once the Goods and Services Tax Appellate Tribunal, the body that handles such disputes, is fully operational in […]

Karnataka HC's Order in The Case of Presidency Builders And Developers vs. The Deputy Commissioner Of Commercial Taxes

Karnataka HC: Same Officer Cannot Conduct Audit and Adjudication; GST Demand Quashed

The Karnataka High Court has cancelled a GST demand order that was issued without the real estate developer from Mangaluru being present. This decision helps the developer by overturning the order that ordered them to pay a tax amount. The court held that the same officer could not issue audit observations and adjudicate GST show-cause […]

Gauhati HC's Order in The Case of Monojit Debnath vs. Union of India and 3 Ors

Gauhati HC: Cancelled GST Registration Can Be Restored, Provided Pending Dues are Cleared

The Gauhati High Court has provided big relief to small taxpayers who have been impacted by delays in filing their tax returns. In a recent decision, the Court allowed a proprietor from Hailakandi to apply for the reinstatement of his cancelled GST registration (GSTIN). However, this revival is contingent upon the fulfilment of all pending […]

Uttarakhand HC's Order In the Case of Atlanta Tele Cables vs. DCST

Uttarakhand HC Sets Aside Order After GST Officials Overlook Assessee’s Abroad Adjournment Request

The Uttarakhand High Court has cancelled a GST demand that was made against a taxpayer. This happened because the tax department did not consider the taxpayer’s request to postpone the hearing, as he was out of the country at that time. The applicant had approached the court contesting an order issued under section 73 of […]

Calcutta HC's Order in The Case of Bidyut Autotech Private Limited and Another vs. The Assistant Commissioner of State Tax

Calcutta HC: GST Relief Late Filing Not a Bar, Orders Consideration of Cess Details

The Calcutta High Court recently addressed a case involving a reporting error related to cess in the monthly GSTR-3B returns. The error was later rectified through the annual GSTR-9 return. The Court directed the authorities to reconsider the matter and take into account the corrections made in the annual return for the initial omission of […]

GST Notice Issued to GAIL India for ₹143.08 Crore

GAIL India Gets ₹143 Crore GST Notice Over Corporate Guarantees

The Additional Commissioner of CGST, Delhi South Commissionerate, imposes an Order-in-Original on GAIL (India) Limited, the state-owned gas utility. It had asked for the Goods and Services Tax (GST) on corporate guarantees issued by the company to banks on behalf of its subsidiaries and joint ventures. On December 10 at 5:00 PM, an order was […]

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