In GST Inspection and Search, documents can be retained for 4.5 years plus 30 days : High Court There is a clear distinction brought about in the CGST Act, 2017 in case of inspection, search and seizure of ‘documents or books or things’ in contrast to seizure of ‘goods’. A perusal of sub-section 67(2) of the CGST Act, 2017… Read More »
Refund can not be rejected if name & GSTIN of supplier not mentioned by exporter in shipping bill : High Court HIGH COURT OF GUJARAT Apex Formulations (P.) Ltd. v. Union of India A.J. DESAI AND MS. NISHA M. THAKORE, JJ. R/SPECIAL CIVIL APPLICATION NO.9860 OF 2020 FEBRUARY 22, 2023 Uchit N. Sheth for the Petitioner. Ankit Shah and Priyank P… Read More »
IF there is difference in income in TDS certificate and Form 26AS, then AO can not ignore figure of 26AS : High Court HIGH COURT OF CALCUTTA Principal Commissioner of Income-tax v. Smt. Nirmali Bhadra T.S. SIVAGNANAM AND HIRANMAY BHATTACHARYYA, JJ. ITAT/233/2022 GA/2/2022 DECEMBER 16, 2022 Tilak Mitra, Adv. for the Appellant. Himangshyu Kumar Roy, Paban Kumar Roy and Bhaskar Sengupta, Advs. for… Read More »