Allahabad High Court Order Dated 23 November 2023 Reducing 56 Lakhs GST Penalty to 10000 In a significant decision on 23 November 2023, the Allahabad High Court has reduced a penalty order of Rs. 56 lakhs imposed on a private …
Order of Cancellation of GST Registration Without any Valid Reason Questioned by Delhi High Court In a recent development, the Delhi High Court has raised concerns over a registration cancellation order issued by GST authorities against Sai Aluminium EXIM. The …
Prosecution u/s. 276CC Against Genuine Taxpayers who have Diligently Prepaid a Significant Portion of their Tax Obligations is not Justifiable: Madras High Court Order Dt. 17 November 2023 Legality of Prosecution Against Genuine Taxpayers who Prepaid Substantial Part of their …
Interest & Penalty cannot be Imposed if Wrongly Claimed Input Tax Credit (ITC) is Reversed Before Use – Punjab & Haryana High Court Order for Deepak Sales Corporation Legality of Imposing Penalty & Interest When Wrongly Availed ITC is Reversed …
Two Years Limitation in GST Refund Application Filing is Directory, Not Mandatory: Madras High Court Order for Lenovo (India) In a significant ruling, the Madras High Court has declared that the stipulated two-year limitation for filing Goods and Services Tax …
ITC Should Not be Denied Merely Because of Difference Between GSTR-2A and GSTR-3B: Kerala High Court Order for Raju Joseph In a recent development, the Kerala High Court has issued a directive instructing the Assessing Authority to revisit the denial …
Exemption U.S.11 Cannot Be Granted When Trust Activities Are Commercial In a recent ruling concerning Section 11 of the Income Tax Act, 1961, the Income Tax Appellate Tribunal (ITAT) Chennai bench emphasized that exemptions cannot be granted when the activities …
Allahabad HC Order Dt. 6 November 2023 Allahabad HC Order: In a recent landmark judgement, the Allahabad HC has ruled that, when the required tax invoice along with E-way bill are produced before passing the seizure as well as detention …
Patna High Court Order Dt. 30 October 2023 In a recent landmark judgement dated October 30, 2023, the Patna High Court has ruled in favour of the petitioner, asserting that they cannot be denied their rightful benefits of stay under …
ITAT Surat Verdict-Revision Order Under Section 263 Not Justifiable Unless Order of Assessing Officer is Erroneous ITAT Surat Verdict: The Surat bench of the Income Tax Appellate Tribunal (ITAT) recently issued a ruling concerning a Revision Order filed under section …
ITAT Ahmedabad Removes Addition of SBN (Specified Bank Note) Deposits During Demonetization Period ITAT Ahmedabad in Its Order Dated. 18 October 2023 Removed the Addition of SBN Deposits During Demonetization Period under section 68 of Income Tax Act. Once cash …
GST on Gold Coins, White Goods and Discount Coupons GST on Gold Coins, White Goods and Discount Coupons: In a significant ruling, the authority for advance rulings (AAR) of Telangana has clarified that the distribution of gold coins, white goods, …
Cancellation of GST Registration Can Solely Occur U/S. 29 r.w Rule 21 In a recent ruling, the Allahabad High Court reaffirmed the legal framework for cancellation of GST registration. The court emphasized that the cancellation of GST registration should be …
WB AAR Clarifies GST Exemption on Question Paper Printing In a significant ruling, the West Bengal Authority for Advance Ruling (AAR) has clarified that Goods and Services Tax (GST) does not apply to services involving the printing of question papers …
In a significant development, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ordered a re-adjudication of a case due to a critical error in the communication process. The notices to fix the date of the hearing were …
The Delhi bench of the ITAT (Income Tax Appellate Tribunal) Delhi recently made a significant ruling regarding voluntary tax deposits and their implications on penalties. In a case involving Pradip Burman, the ITAT emphasized that making a voluntary tax deposit …
In a recent ruling dated September 12, 2023, the Kerala High Court ordered that the denial of ITC to a buyer solely based on missing entries in GSTR-2A of seller is not justifiable. The court emphasized that the GSTR-2A form …
In a significant development, the Kerala High Court has overturned the disallowance of tax credit for small-scale dealers, attributed to the challenges faced during the initial implementation of the GST regime. The decision, handed down by Justice Dinesh Kumar Singh, …
No Service Tax on Water and Electricity Supply to Tenants: In a recent ruling by the Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), it was ruled against applicability of service tax on water and electricity supply …
GSTR 2A and GSTR 3B Discrepancy Not Grounds for ITC Denial In a significant ruling, the Hon’ble High Court of Kerala, in the case of M/s. Henna Medicals vs. State Tax Office, Thalassery & Ors., held on 19th September 2023 …