GST NOTICE NEW LIMIT FOR MISMATCH OF GSTR 1 GSTR 3B & GSTR 2B I DRC 01B I DRC 01C GST RETURN FILER
GST NOTICE NEW LIMIT FOR MISMATCH OF GSTR 1 GSTR 3B & GSTR 2B I DRC 01B I DRC 01C GST RETURN FILER
Daily Archives: January 12, 2024
GST Council Newsletter for the month of December 2023
GST Council Newsletter for the month of December 2023 Download Click here
GST Registration rightly cancelled by GST officer if it was obtained by uploading forged documents : High Court
GST Registration rightly cancelled by GST officer if it was obtained by uploading forged documents : High Court HIGH COURT OF CALCUTTA Suresh Kumar Chaudhary v. Assisstant Commissioner T. S. SIVAGNANAM, CJ. AND SUPRATIM BHATTACHARYA, J. MAT NO. 2012 OF 2023 CAN NO. 1 AND 2 OF 2024 JANUARY 9, 2024 ORDER 1. Upon perusal of the… Read More »
GST Notice not valid if it does not give any clarity as to the allegation of availing of fraudulent input tax credit : High Court
GST Notice not valid if it does not give any clarity as to the allegation of availing of fraudulent input tax credit : High Court HIGH COURT OF DELHI Kundan Impex v. Principal Commissioner of Department of Trade and Taxes SANJEEV SACHDEVA AND RAVINDER DUDEJA, JJ. W.P.(C) NO. 164 OF 2024 CM APPL. NO. 788 OF 2024… Read More »
GST Appellate Authority can not take decison on issue which did not emanate from the order passed : High Court
The appellate authority could not have taken a decision on the issue, which did not emanate from the order passed by the original authority. HIGH COURT OF CALCUTTA Radiant Enterprises (P.) Ltd. v. Joint Commissioner, CGST & CX (Appeal-I) T. S. SIVAGNANAM AND HIRANMAY BHATTACHARYYA, JJ. M.A.T. NO.9 OF 2023 I.A. NO. CAN 1 OF 2023 JANUARY… Read More »
Income Tax deduction allowable even if new house is registered in name of spouse : ITAT
Income Tax deduction allowable even if new house is registered in name of spouse : ITAT Held Section 54F/54 of the Act are the beneficial provisions which should be interpreted liberally in favour of the exemption/deduction to the taxpayer and deduction should not be denied. IN THE ITAT, DELHI BENCH ‘D’ Simran Bagga v. Assistant… Read More »
GST registration can not be cancelled retrospectively if Taxpayer not informed about it in Notice : Delhi HC
GST registration can not be cancelled retrospectively if Taxpayer not informed about it in Notice : Delhi HC Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the petitioner had no opportunity to even object to the retrospective cancellation of the registration. In view of… Read More »
ICAI book Saransh – Last Mile Referencer for Indirect Tax Laws
ICAI book Saransh – Last Mile Referencer for Indirect Tax Laws To reach out to its students and members across the nation, the BoS (Academic) has come out with a comprehensive booklet ‘Saransh Last Mile Referencer’ for different subjects. In continuation, BoS (Academic) is coming out with Saransh for Indirect Tax Laws under the new… Read More »
ICAI book Saransh – Last Mile Referencer for Direct Tax Laws and International Taxation
ICAI book Saransh – Last Mile Referencer for Direct Tax Laws and International Taxation ICAI has come out with a comprehensive booklet ‘Saransh – Last Mile Referencer for different subjects. This booklet encapsulates significant provisions of (i) Direct Tax Laws and (ii) International Taxation, by way of diagrams, flow charts, tables and pictorial representation. This… Read More »