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Search results for: Section 74

Madras HC's Order for In Case of M/s. Vaduvambikai Enterprises vs State Tax Officer

GST Order Issued Without Hearing U/S75(4): Madras HC Directs for Reconsideration

The Madras High Court has remanded a GST order for reconsideration because of the absence of a mandatory personal hearing, as mandated under Section 75(4) of the Goods and Services Tax (GST) Act. M/s. Vaduvambikai Enterprises contested an order issued via the State Tax Officer without a personal hearing. Represented by P. Rajkumar, the applicant […]

New GSTR-1A Form

Simple to Know New Return Form GSTR 1A with Filing Process

The GST council has recommended one additional GST return Form, GSTR-1A. A new optional form, lets you change your GSTR-1 for a specific tax period. This means you can: Latest Updates 01st August 2024 26th July 2024 Changes in GSTR-1A Before GSTR-3B Filing The Form GSTR-1A shall furnish, the flexibility feature in the amendment. GSTR-1A […]

Odisha GST AAR's Order for M/S EFC Logistics India Pvt Ltd

AAR Odisha: GTA Can Claim GST ITC Based on the Supplier’s Tax Invoices U/S 16

In the matter of “In re EFC Logistics India Pvt. Ltd. (GST AAR Odisha),” M/S EFC Logistics India Pvt Ltd (after this referred to as the ‘Applicant’), filed an application for an advance ruling u/s 97 of the CGST Act, 2017, and the related section of the OGST Act. The petitioner is a Goods Transport […]

Uttar Pradesh GST AAR's Order for M/S Savfab Buildtech Private Limited

UP AAR: GST Applies to Sale of Residential Units, Classified as Services Not Immovable Property

The sale of residential units of the project is not a sale of immovable property but a sale of services and GST is subject to be levied. Once, the GDA rejects the Completion Certificate to the applicant, the Completion Certificate cannot be stated to be considered approved, Uttar Pradesh Authority for Advance Ruling (AAR) ruled. […]

Kerala HC’s Order in Case of Faizal Traders Pvt Ltd Vs Deputy Commissioner

Kerala High Court Affirms Validity of GST Deadline Extensions During Pandemic

The decision of the Kerala High Court in the case of Faizal Traders Pvt Ltd vs Deputy Commissioner revolves around denying a GST input tax credit (ITC) claim and pertinent penalties under the CGST/SGST Act. Faizal Traders, a registered dealer in furnishing services to Southern Railway and distributing BSNL top-up and recharge coupons, contested an […]

Kolkata ITAT's Order In Case of Sunil Khaitan vs DCIT

Kolkata ITAT: Claim of Cash Deposits Can’t Be Denied Based on Assumed Spending

The matter of Sunil Khaitan vs. DCIT (ITAT Kolkata) is concerned with the taxation of cash deposits incurred at the time of the demonetization period. Sunil Khaitan, the appellant, filed his ITR for the AY 2017-18, reporting a total income of Rs. 40,48,000/-. However, his case was appointed for scrutiny under the Computer Aided Scrutiny […]

Pune ITAT's Order In Case of Golden Charitable Trust vs CIT Exemption

Income from Leasing a Building is a Business Activity: ITAT Pune Cancels Reg. Filed U/S 12A

The application of registration filed under Section 12A of the Income Tax Act, 1961 has been cancelled by the two-member bench of the Income Tax Appellate Tribunal ( ITAT ) after witnessing that the income made via leasing of trust building is a commercial business activity. The taxpayer, Golden Charitable Trust entered into a lease […]

2 GST Notice to Patanjali Group Companies

Patanjali Ayurved and Patanjali Foods Ltd Receive GST Notices Due to Non-payment and Wrong ITC

New trouble has emerged for Patanjali Group companies led by Baba Ramdev. Directorate General for GST Intelligence (DGGI) is comprehended to have issued two show-cause notices to Patanjali Group companies Patanjali Ayurved and Patanjali Foods. As per the sources, DGGI (Directorate General for GST Intelligence) has sent 2 SCN before Patanjali group companies Patanjali Ayurved […]

Mumbai CESTAT's Order for Kanakia Spaces Reality Pvt. Ltd.

CESTAT Mumbai Permits Refund of Service Tax on Canceled Flat Bookings

The refund of service tax paid on cancelled bookings of flats has been permitted by the Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). According to Rule 66E(b)(sic) of the Service Tax Rules, 1994, in construction services, service tax is needed to be filed on the amount obtained from the buyers for […]

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