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Search results for: Section 74

Maharashtra GST AAR's Order for M/s Amardeep Udyog

Maharashtra AAR: Geometry Compass Supply as Mixed Supply Taxable at 18% GST Under CGST Act

The Maharashtra Authority for Advance Ruling (AAR) determined that the supply of a Geometry Compass qualifies as a mixed supply under section 2(74) of the CGST Act, 2017. As a result, it is subject to an 18% GST, rather than being classified as a composite supply. The petitioner, Amardeep Udyog, is a partnership business that […]

Kerala HC's Order in The Case of ST. Antony Trading and Transport Pvt. Limited Vellara House vs. Joint Commissioner (Appeals)

Kerala High Court: GST Appellate Authority Must Decide Appeals on Merits, Even in Appellant’s Absence

Under the Central Goods and Services Tax Act (CGST Act 2017), the Kerala High Court has ruled that an appellate authority is required to consider the merits of an appeal even when there is no appearance on behalf of the appellant. It was mentioned by the court that the order is required to be passed […]

Kerala HC's Order in The Case of Amrita Institute of Medical Sciences and Research Centre vs. Income Tax Officer (TDS) Kochi (2)

Kerala HC Directs IT Dept to Decide Amrita Institute’s TDS Appeal Within 3 Months

The Kerala High Court ruled in favour of the Amrita Institute of Medical Science and Research, directing the income tax department to resolve the appeal within three months. The case was associated with a non-disposal of appeal on the applicability of the Tax Deducted at Source (TDS) deduction to doctors engaged by the hospital. The applicant, […]

Allahabad HC's Order In Case of M/s Hindustan Pipes Sales vs. State of U.P.

GST Notice Uploaded Under Wrong Tab: Allahabad HC Allows Fresh Assessment Notice

The High Court of Allahabad has cancelled a GST demand order after discovering that important notices were posted in the wrong section of the Goods and Services Tax (GST) website. Because these notices were listed under ‘Additional Notices and Orders’ instead of the proper section labelled ‘Due Notices and Orders,’ the applicant was unable to […]

Jharkhand HC's Order in The Case of Limra Traders vs. The State of Jharkhand

Jharkhand HC: Tax Authorities Must Follow Due Process; Penalized for Violating Natural Justice

The state tax authorities have been asked by the Jharkhand High Court to follow due procedure while passing adjudication orders. The Division Bench of Chief Justice Ramachandra Rao and Justice Deepak Roshan remarked that “despite directions issued by the Court, it appears that State Tax authorities are continuing to conduct adjudication proceedings in utter disregard […]

Jaipur ITAT's Order in The Case of Santosh Kumar vs. ITO, Ward-4

Jaipur ITAT: Retail Business Gross Deposits Taxable at 8% U/S 44AD, Not Undisclosed Income

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the gross deposits of a retail business are taxable at 8% under Section 44AD of the Income Tax Act, 1961, rather than treating the entire amount as undisclosed income. During the Assessment Year (A.Y.) 2011–12, Santosh Kumar, a taxpayer who traded Kota Stones […]

Dehradun ITAT's Order for Uttarakhand Civil Aviation Development Authority vs. CIT (Exemption)

Dehradun ITAT Sets Aside 12AB Tax Exemption Rejection, Orders New Hearing

The Dehradun Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the rejection of a tax exemption registration under Section 12AB of the Income Tax Act, 1961, and ordered a fresh hearing. The Uttarakhand Civil Aviation Development Authority is a taxpayer engaged in developing tourism infrastructure, constructing helipads, and conducting emergency rescue operations […]

Calcutta HC's Order In Case of Md. Firoz vs. Assistant Commissioner Bally Salkia ors

Calcutta HC Upholds GSTIN Cancellation Over Non-Response to GST Notice and Lack of Business Presence

The Calcutta High Court, in a ruling, upheld the cancellation of a taxpayer’s GST registration after the taxpayer failed to respond to a Show Cause Notice (SCN) and was found to have no business presence at the registered address. The applicant, Md. Firoz had obtained GST registration for his business under the name “Domain Enterprises” […]

Gujarat HC's Order in The Case of M/S. Kapton Alloys Private Limited vs State of Gujarat

Gujarat HC Quashes GST Order for Adjudicating Authority’s Failure to Consider Taxpayer’s Hearing Request

A GST demand order issued against Kapton Alloys Private Limited has been set aside by the Gujarat High Court, citing a breach of the principles of natural justice. The court ruled that the adjudicating authority failed to provide a personal hearing, even after the taxpayer requested one. Under Articles 226 and 227 of the Constitution, […]

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