Monthly Archives: March 2022

Income Tax Department has enabled Surrender Form 10AC

By | March 25, 2022

Income Tax Department has enabled “Surrender Form 10AC” The Income Tax Department has enabled “Surrender Form 10AC” functionality for the surrender of issued Form 10AC and refiling of Form 10A in same/different section codes on the Income Tax portal. Source #Income Tax Portal Note : FORM NO. 10AC (See rule 2C or 11AA or 17A)… Read More »

Pre GST Credit can be availed any time without filing TRAN 1 : High Court

By | March 25, 2022

Pre GST Credit can be availed any time without filing TRAN 1 : High Court HIGH COURT OF MADRAS Avatar Petro Chemicals (P.) Ltd. v. Goods and Service Tax Council, New Delhi SARAVANAN, J. W.P(MD).NO.7093 OF 2020 MARCH  4, 2022 Karunakarfor the Appellant. S. Ragaventhre, P. Subbaiahand P.T. Thiraviam, Adv. for the Respondent. Prayer : Writ Petition filed under… Read More »

No TDS will apply on year End provisions : ITAT

By | March 25, 2022

No TDS on year End provisions   IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2013-14] ITA No.2207/DEL/2018 Asst. Commissioner of Income Tax, Circle-76(1), New Delhi Vs M/s Parsons Brinckershoff India Pvt. Ltd. 210, 2nd… Read More »

Income Tax Penalty on Doctors for not maintaining Books : ITAT

By | March 24, 2022

Income Tax Penalty on Doctors for not maintaining Books : ITAT ITAT Pune Yogesh Parashram Pangarkar Vs ITO ITA No.1162/PUN/2018 15/03/2022 Related Assessment Year : 2013-14 This is an appeal filed by the Assessee directed against the order of ld. Commissioner of Income Tax(Appeals)-1, Pune, Appeal Number.PN/CIT(A)1/DCIT,Cir.1(2)/PN/508/16-17 dated 12.01.2018 for the Assessment Year 2013-14.The Assessee… Read More »

Order Passed under GST against taxpayer without Personal hearing is Invalid : High Court

By | March 24, 2022

Order Passed under GST against taxpayer without Personal hearing is Invalid : High Court HIGH COURT OF ALLAHABAD Bharat Mint and Allied Chemicals v. Commissioner of Commercial Tax SURYA PRAKASH KESARWANI AND JAYANT BANERJI, JJ. WRIT TAX NO. 1029 OF 2021 MARCH  4, 2022 Abhinav Mehrotra and Satya Vrata Mehrotra for the Petitioner. C.S.C. and A.S.G.I. for the Respondent. ORDER 1. Heard Sri Abhinav Mehrotra,… Read More »

NEW Functionality for Restoration of Cancelled GST Registration based on Appellate order

By | March 24, 2022

Functionality for Restoration of Cancelled GST Registration based on Appellate order OFFICE OF THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL OF SYSTEMS & DATA MANAGEMENT ‘ GST & CENTRAL EXCISE, GST BHAVAN, No. 26/1 MAHATHMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI -34 Tel. Ph: 044-28331101 Fax:044-28331104 e-mail:dgschennai@icegate.gov.in Date: 23.03.2022 Registration Advisory No. 07/2022 Sub: Introduction of Restoration of Cancelled… Read More »

Category: GST

Guidelines for recovery proceedings unde section 79 of GST Act

By | March 24, 2022

Guidelines for recovery proceedings unde section 79 of GST Act File No. 637273 EXCISE & TAXATION DEPARTMENT, HARYANA Vanijya Bhawan, Plot No. 1-3, Sector 5, Panchkula – 134109 Ph: 0172-2590990 Fax: 0172-2590935 www.haryanatax.gov.in *** Instruction No. 01/2022-HGST Dated 15th March, 2022 Subject: Guidelines for recovery proceedings under the provisions of section 79 of the HGST… Read More »

SOP FOR Scrutiny of GST returns for FY 2017-18 and 2018-19 : Instruction No 02/2022-GST

By | March 23, 2022

SOP FOR Scrutiny of GST returns for FY 2017-18 and 2018-19 : Instruction No 02/2022-GST CBIC-20006/4/2022-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, dated 22nd March, 2022 To, All the Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners… Read More »