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One more chance needs to be provided to a septuagenarian woman, who failed to appear for a personal hearing relating to a ₹1,95,11,160 demand raised against her firm, the Delhi High Court asked the Customs Department. The applicant is the sole proprietor of the firm, who has a dealership agreement with M/s. Hindustan Petroleum Corporation […]
The Allahabad High Court, in a ruling, held that u/s 130 of the Central Goods and Services Tax Act, 2017, the proceedings dealing with confiscation of goods cannot be invoked only because excess stock is encountered in a survey. The court held that where stock discrepancies emerge, the appropriate statutory method is Section 73 or […]
The Calcutta High Court recently ruled that a minor delay in filing a GST appeal warranted condonation, as the petitioner presented a satisfactory explanation for the delay. Additionally, the Court instructed the authorities to re-evaluate whether the pre-deposit requirement under the CGST Act, 2017, had been calculated correctly and adhered to appropriately. The applicant, Dhananjoy […]
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, […]
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, […]
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 […]
The Allahabad High Court directed the GSTN ( Goods and Services Tax Network ) to revise the GST portal within 1 month to permit appeals even when disputed tax shows ‘Nil’ and held that a statutory right to appeal u/s 107 of the GST Act cannot be refused or blocked because of the technical glitches […]
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 […]
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 […]
