Monthly Archives: March 2020

Section 14A : AO has to record dissatisfaction on suo motu disallowance by Assessee before applying Rule 8D : HC

By | March 14, 2020

  HIGH COURT OF BOMBAY Principal Commissioner of Income-tax-14 v. Godrej Investment Ltd. M. S. SANKLECHA AND NITIN JAMDAR, JJ. WRIT PETITION NOS. 3100 & 3109 OF 2019 NOVEMBER  26, 2019 Suresh Kumar for the Petitioner. Atul Jasani for the Respondent. ORDER 1. These two Petitions under article 226 of the Constitution of India challenge a common order dated 29 March… Read More »

Additions of undisclosed income can not be made on presumption without corroborative evidence : HC

By | March 14, 2020

  HIGH COURT OF ALLAHABAD Ajay Gupta v. Commissioner of Income-tax BHARATI SAPRU AND ROHIT RANJAN AGARWAL, JJ. IT APPEAL NO. 357 OF 2010 NOVEMBER  13, 2019 Parv Agarwal, for the Appellant. Krishna Agarwal and Shubham Agarwal, for the Respondent. ORDER Rohit Ranjan Agarwal, J. – This appeal under Section 260-A of the Income Tax Act has been filed by the assessee challenging… Read More »

No Provisional Attachment of bank account of another taxable person based on summon : HC

By | March 14, 2020

  HIGH COURT OF BOMBAY Gehna Trading LLP v. Union of India NITIN JAMDAR AND M.S. KARNIK, JJ. WRIT PETITION NO. 167 OF 2020 JANUARY  30, 2020 Brijesh Pathak for the Petitioner. J.B. Mishra for the Respondent. ORDER 1. By this Petition the Petitioner has challenged the action of the Respondents in provisionally attaching the bank account of the Petitioner. 2. On… Read More »

5% GST on Sale of advertisement space in print media : UTTARAKHAND AAR

By | March 14, 2020

AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Harmilap Media (P.) Ltd, In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER RULING NO. 03/2019-20 APPLICATION NO. 02/2019-20 JUNE  12, 2019 ORDER This is an application under sub-section (1) of Section 97 of the CGST/SGST Act, 2017 (hereinafter referred to as Act) and the rules made thereunder filed by M/s. Harmilap Media (P)… Read More »

GST Provisional attachment order validity ends automatically after one year : HC

By | March 14, 2020

HIGH COURT OF GUJARAT Mono Steel (India) Ltd. v. State of Gujarat J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 618 OF 2019 JANUARY  9, 2020 Amal Paresh Dave and Paresh M. Dave for the Petitioner. Soham Joshi, Asstt, Govt. Pleader for the Respondent. ORDER J.B.Pardiwala, J. – Rule returnable forthwith. Mr. Joshi, the learned AGP, waives service of notice… Read More »

GST Officer has to Issue Show Cause Notice before recovery : HC

By | March 14, 2020

HIGH COURT OF JHARKHAND Godavari Commodities Ltd. v. Union of India H.C. MISHRA AND DEEPAK ROSHAN, JJ. W.P. (T) NO. 1786 OF 2019 DECEMBER  5, 2019 Sumeet Gadodia, Adv. for the Petitioner. Ratnesh Kumar, Adv. for the Respondent. JUDGMENT 1. Heard Learned counsel for the petitioner and learned counsel for the CGST. 2. The petitioner is aggrieved by the letter of intimation… Read More »

No GST Exemption to Parking lot services at Mandi Board/Market Commitee : Punjab Authority of Advance Ruling

By | March 14, 2020

Punjab Authority of Advance Ruling M/s Pushpa Rani Pabbi Whether the parking lot services provided by contractor appointed by Market Committee, Which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243W of constitution? AAR/GST/PB/011 dated 06.09.2019 Download Click here

12% GST on “Works- Contract” Service of Bridges by Sub Contractor to Main Contractor for NHAI Project : Punjab Authority of Advance Ruling

By | March 14, 2020

Punjab Authority of Advance Ruling M/s S.P. Singla Construction Pvt. Ltd. What is the classification of the “Works- Contract” Service pertaining to construction, erection, commissioning and completion of Bridges provided by the Applicant as a sub-contractor to the contractors’ contacts pertaining to construction/widening of roads by the Government Entitles such as NHAI? AAR/GST/PB/010 dated 06.09.2019… Read More »