Monthly Archives: January 2024

GST Exemption available to Services of loading, unloading, packing, storage or warehousing of imported wheat : HC

By | January 15, 2024

GST Exemption available to Services of loading, unloading, packing, storage or warehousing of imported wheat : HC This Court is of the view that the impugned order holding that services of loading, unloading, packing etc., rendered in relation to the wheat imported is not entitled to exemption in terms of S.No.54(e) of Notification No. 12… Read More »

Category: GST

GST and interest Payment in installment allowed due to financial hardship of assessee : HC

By | January 15, 2024

GST and interest Payment in installment allowed due to financial hardship of assessee : HC HIGH COURT OF CALCUTTA Neel Kamal v. Assistant Commissioner, State Tax MD. NIZAMUDDIN, J. W.P.A. NO. 28930 OF 2023 JANUARY  9, 2024 Sanjib Bandyopadhyay for the Petitioner. Bhaskar Prosad Banerjee, Ms. Manasi Mukherjee, Anirban Ray, Md. T.M. Siddiquui, T. Chakraborty and S. Sanyal for the Respondent. ORDER 1. Heard learned… Read More »

Category: GST

GST assessment order passed against the dead person is not Valid : High Court

By | January 15, 2024

GST assessment order passed against the dead person is not Valid : High Court Madras High Court 1.Rekha.S 2.Kavitha.S 3.Sudha.V 4.M.K.Nithish 5.M.K.Ganesh Vs Assistant Commissioner (ST) W.P.No.35411 of 2023 and W.M.P.No.35374 of 2023 19/12/2023 This writ petition has been filed challenging the impugned order dated 01.03.2023 passed by the respondent. Mr. T.N.C.Kaushik, learned Additional Government… Read More »

Category: GST

GST Registration rightly cancelled by GST officer if it was obtained by uploading forged documents : High Court

By | January 12, 2024

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 »

Category: GST

GST Notice not valid if it does not give any clarity as to the allegation of availing of fraudulent input tax credit : High Court

By | January 12, 2024

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 »

Category: GST

GST Appellate Authority can not take decison on issue which did not emanate from the order passed : High Court

By | January 12, 2024

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 »

Category: GST

Income Tax deduction allowable even if new house is registered in name of spouse : ITAT

By | January 12, 2024

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 »