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Search results for: Section 74

Karnataka HC's Order in The Case of M/s Excelpoint Systems (India) Pvt. Ltd. vs. Joint Commissioner of Central Tax

Karnataka HC: Marketing & Technical Support to Foreign Parent Qualify as IGST Export, Not a Intermediary

The Karnataka High Court held that marketing and technical support services provided by the taxpayer to its foreign parent are entitled to be treated as an export of services under the IGST Act (Integrated Goods and Services Tax) and do not constitute intermediary services. Justice S.R. Krishna Kumar said that the place of supply of […]

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 […]

Mumbai ITAT's Order In the Case of Staubli Tec Systems India Pvt. Ltd. vs. ITO

ITAT Mumbai Grants Relief to Taxpayers Denied NTR Benefits for Not Filing Form 10IC

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) on October 31, 2025, ruled that a taxpayer’s claims under the new tax regime could not be rejected because of a delay in filing the Form 10IC, after the legal deadline. The same ruling has been arrived at in the backdrop of a case submitted […]

Karnataka HC's Order in The Case of R.M. Services vs. Commissioner of Commercial Taxes

Karnataka HC Holds GST Registration Cancellation Illegal Without Hearing Details in SCN

The cancellation of a Goods and Services Tax (GST) registration without mentioning the mandatory date and time of the personal hearing in the show-cause notice (SCN) violates the statutory safeguard under the Karnataka Goods and Services Tax Act, 2017 (KGST Act), the High Court of Karnataka has held. Accordingly, the court set aside the cancellation […]

Kerala HC's Order in The Case of Saleena Shahul Hameed vs. The State Tax Officer

Kerala HC: No Restoration of Cancelled GST Registration Just to Claim ITC Benefit U/S 16(6)

The Kerala High Court has issued a ruling stating that a Goods and Services Tax (GST) registration that has been cancelled cannot be reinstated solely for the intention of claiming Input Tax Credit (ITC) as per Section 16(6) of the CGST Act, 2017. Under Section 16(6) of the Central Goods and Services Tax Act, 2017, […]

Mumbai ITAT's Order in The Case of Tan Boon Hoe vs. Income Tax Officer-42(3)(1)

ITAT Mumbai: TDS Credit Allowed Even If Not Reflected in Form 26AS, Provided Form 16 is Available

The Income Tax Appellate Tribunal (ITAT) Mumbai Bench has recently ruled that the Assessing Officer (AO) must provide the assessee with the full Tax Deducted at Source (TDS) credit amounting to ₹14,78,140 for the Assessment Year (AY) 2011–12. This decision highlights the importance of correctly applying TDS credits in tax assessments. According to the Tribunal, […]

Allahabad HC's Order In The Case of M/S R.T.S. Electricals And Civil India Pvt. Ltd vs State Of U.P.

Allahabad HC Sets Aside ₹3.04 Cr GST Demand Order for SCN Overreach

The Lucknow Bench of the Allahabad High Court has quashed a GST demand order that exceeded the scope of the original show cause notice, which cited a breach of Section 75(7) of the CGST Act, 2017. It was discovered by the court that the final demand of Rs 3.04 crore was more than Rs 2.10 […]

Delhi HC's Order In the Case of Kemexel Ecommerce Pvt. Ltd. vs. Sales Tax Officer

Delhi HC: Fresh GST Demand U/S 73 Invalid When Assessee’s Explanation Already Accepted U/S 61(2)

The Delhi High Court, Section 61(2) of the Goods and Services Tax Act, 2017 bars further action against the taxpayer, including any demand u/s 73. Section 61 authorises the proper officer to examine the return submitted by the registered person and notify them of any discrepancies found. Sub-section (2) states that if the explanation provided […]

SC's Order in The Case of Commissioner of Service Tax vs. M/S Elegant Developers

Supreme Court: Sale of Immovable Property Not a ‘Service’ Under Finance Act, 1994

The Supreme Court has stated that an activity which concerns the transfer of title in immovable property by way of sale could not be treated as a “service” under the Finance Act, 1994. Therefore, such transactions are not within the ambit of service tax. A judgment was delivered by a bench of Justices J.B. Pardiwala […]

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