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The retrospective cancellation of Goods and Service Tax (GST) registration has been set aside by the Delhi High Court as of ceasing the business. Mechanically the registration could not be cancelled with retrospective effect. The same could be cancelled only when the proper officer considers it appropriate to perform. The same satisfaction could not be […]
The Kerala High Court ruled the delectable Malabar Parota will taste better than the popular flatbread and will draw a 5% GST rather than 18%. Through this, the court has turned down orders by the State’s Authority of Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR). A single judge bench of Justice Dinesh […]
The claim of deduction u/s 80 IA of the Income Tax Act, 1961 expressing that the same is not available for the individuals encountered in performing work contracts has been rejected by the Mumbai bench of the Income Tax Appellate Tribunal (ITAT). To claim deduction u/s 80IA of the Income Tax Act is the only […]
The taxpayer is not anticipated to keep the e-portal of the department open all the time to know about what the department is supposed to be doing, Punjab and Haryana High Court ruled. The bench of Justice Sanjeev Prakash Sharma and Justice Sudeepti Sharma noted that before any action is carried out, a communication of […]
The assessment order is been cancelled by the Mumbai bench of the Income Tax Appellate Tribunal (ITAT) without recording valid satisfaction before issuing notice under Section 153C of the Income Tax Act, 1961. When a search was performed by the council the taxpayer Dilip B Patel was not searched. But an investigation was performed on […]
The Rajasthan High Court, Jaipur Bench, ruled that issuance of summons is not initiation of proceedings referable to under Section 6(2)(b) of the CGST Act. The bench of Justice Pankaj Bhandari and Justice Shubha Mehta noted that the extent of Section 6(2)(b) and Section 70 of the CGST Act is different and distinct, since the […]
The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav noted that clause (a) of Explanation 2 of Section 263 of the Act introduces a deeming fiction to the effect that the order passed via the AO will be acknowledged wrong and prejudicial to the interests of the revenue if the order is passed […]
The past six years have seen more than 1,000 notifications, circulars, and instructions for assesses and adjudicating authorities, therefore opening up the GST law to interpretation by assesses and authorities identical. The same interpretation has furnished an increase to the rising case laws across different judiciaries and writ petitions being filed to various High Courts […]
The Madras High Court ruled the Assessing Officer (AO) to permit the transitional credit of purchase tax paid under Section 140 of the TNGST Act, 2017, if the applicant had paid “purchase tax” under Section 12(1) of the TNVAT Act. The bench of Justice C. Saravanan noted that the applicant deserves an opportunity to safeguard […]
