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Search results for: Section 74

Kolkata ITAT's Order In Case of Raj Kumar Agarwal HUF vs. Asst. CIT

Kolkata ITAT Rejects Appeal on Tax Penalty U/S 271(1)(c) as Withdrawn Under Govt Scheme

The taxpayer’s plea was dismissed by the Kolkata Bench of Income Tax Appellate Tribunal (ITAT) for the penalty imposed u/s 271(1)(c) of the Income Tax Act,1961 for Assessment Year 2013-14, as withdrawn under the Vivad se Vishwas Scheme. The petitioner/taxpayer, Raj Kumar Agarwal HUF appealed against the 09.05.2024 order of the Commissioner of Income Tax(Appeals), […]

New GST Portal Functionality for Input Tax Credit Demand Orders

GSTN Enables New Functionality for ITC Demand Orders on GST Portal

On the recommendations of the 54th GST Council, the Central Government has issued Notification No. 22/2024 – CT dated 08.10.2024 and reported that any registered person against whom any order affirming demand for the incorrect claim of the ITC based on the violation of provisions of sub-section (4) of section 16 of the articulated Act […]

IT Form 29B Filing By Genius Software

Form 29B Filing Process via Genius Tax Filing Software

What is Form 29B? Section 115JB of the Income Tax Act mentions that Form 29B is significant to evaluate the book profits of the company. Through this form, you are enabled to compute the book profit to claim the Minimum Alternate Tax (MAT) credit. The same form is required to be provided by the Chartered […]

Kerala HC's Order in the Case of Nishad K.U. vs. The Joint Commissioner

Kerala HC: Failure to Grant Cross-Examination Opportunity Violates Natural Justice in GST Penalty Case

In a case, the High Court of Kerala has viewed that failure to grant an opportunity for cross-examination upon charging penalty under the Central Goods & Services Tax Act, 2017 (CGST Act) breaches the principles of natural justice and set aside the said order. The applicant, Nishad K.U., is a registered taxpayer as per the Goods and […]

Kerala HC's Order In the Case of M/s. Fortune Service vs. Union of India

Kerala HC: GST Order Issued U/S 73 Must Include Digital or Manual Signature of the Officer to Be Valid

The Kerala High Court mentioned that orders furnished u/s 73 of the CGST/SGST Acts should carry the digital or manual signature of the officer passing the order to treat the order to be a valid order. The Bench of Justice Gopinath P. was regarding the problem of whether the issued orders under section 73 of […]

Delhi HC's Order in the Case of Chetak Logistics Ltd Vs. Union of India & Ors

Delhi HC Grants Relief to Logistics Firm, Criticizes ‘Template’ GST Orders and Stresses Fair Adjudication of SCN

Delhi High Court has relieved the logistics company dissatisfied with the GST assistant commissioner’s decision, rejecting its answer to a Show Cause notice through a template order. A division bench of Justices Prathiba M. Singh and Amit Sharma noted that an SCN seeking to assess other liabilities (including penalties) on the taxpayers must be decided on […]

MP HC's Order in the Case of M/s Anand Steel Trade Name vs. Union of India and Others

MP HC: Double Penalty for Late GST Returns Filing as ‘Arbitrary and Capricious’

It was carried by the Madhya Pradesh High Court that the GST department may not unfairly prejudice the taxpayer via disallowing the Input tax credit (ITC) quoting the late returns post already imposing late fees for the belated Goods and Services Tax (GST) Returns filing. The Madhya Pradesh High Court recently made a ruling on […]

GSTN Advisory on Differences in Values Between Table 8A and 8C of GSTR-9

New Advisory on Mismatched Values B/W GSTR-9 Tables 8A and 8C for FY 2023-24

An advisory on the difference in the value of Table 8A & 8C of the GST Annual Returns FY 2023-24 has been issued by the Goods and Services Tax ( GSTN ). According to the Notification No. 12/2024-Central Tax dated July 10, 2024, and Notification No. 20/2024-Central Tax dated October 8, 2024, the process to […]

PB and HR HC's Order In Case of M/s. Imaging Solutions (P) Ltd. vs. State of Haryana and Others

Punjab and Haryana High Court: GST Appeal Cannot Be Canceled Due to Non-payment of the Requisite Fee

It was cited by the Punjab and Haryana High Court that the plea could not be dismissed as not maintainable for not filing the requisite fee. The Division Bench comprising Justices Sanjeev Prakash Sharma and Sanjay Vashisth was acknowledging the matter in which the Appellate Authority dismissed the plea as not maintainable on the basis […]

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