Monthly Archives: May 2024

Delay in filing GST revocation application condoned & GST dept has to open portal for filing GST returns : HC

By | May 22, 2024

Delay in filing GST revocation application condoned & GST dept has to open portal for filing GST returns : HC HIGH COURT OF ORISSA Bisan Singh v. Commissioner of CT and GST DR. B.R. SARANGI AND G. SATAPATHY, JJ. W.P.(C) NO. 9598 OF 2024 APRIL  23, 2024 P.K. Harichandan, Adv. for the Petitioner. S. Das, ASC (Odisha CT &… Read More »

Income Tax Assessmet order not valid if show cause notice does not indicate time limit within which the assessee is required to respond High court

By | May 22, 2024

Income Tax Assessmet order not valid if show cause notice does not indicate time limit within which the assessee is required to respond High court HIGH COURT OF MADRAS Varadarajaperumal Pradeepkumar v. Income-tax Officer MOHAMMED SHAFFIQ, J. W.P. NO. 10721 OF 2021 W.M.P. NOS.11364, 11365 AND 19290 OF 2021 MARCH  6, 2024 P.V. Sudakar for the… Read More »

Section 43B disallowance can not be made if GST liability paid before expiry of extended due date of filing ITR

By | May 22, 2024

Section 43B disallowance can not be made if GST liability paid before expiry of extended due date of filing ITR IN THE ITAT PUNE BENCH ‘B’ Sharp Aluminium v. Assistant Commissioner of Income-tax PARTHA SARATHI CHOUDHURY, JUDICIAL MEMBER AND G.D. PADMAHSHALI, ACCOUNTANT MEMBER IT APPEAL NO. 957 (PUNE) OF 2023 [ASSESSMENT YEAR 2019-20] DECEMBER  11, 2023… Read More »

Reply to GST notice not given still GST Authority to provide reasonable opportunity to contest demand on payment of 10% of disputed amount : High Court

By | May 22, 2024

Reply to GST notice not given still GST Authority to provide reasonable opportunity to contest demand on payment of 10% of disputed amount : High Court HIGH COURT OF MADRAS Gauresh Industries v. Deputy State Tax Officer SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 10783 OF 2024 W.M.P. NOS. 11885 & 11888 OF 2024 APRIL  25, 2024… Read More »

Category: GST

GST payable under RCM on services received outside India from person located in non-taxable territory by person registered in GST in India

By | May 22, 2024

GST payable under RCM on services received outside India from person located in non-taxable territory by person registered in GST in India HIGH COURT OF RAJASTHAN Savio Jewellery v. Commissioner, Central Goods and Service Tax PANKAJ BHANDARI AND MRS. SHUBHA MEHTA, JJ. D.B. CIVIL WRIT PETITION NO. 1910 OF 2024 MAY  2, 2024 Ms. Dipti Jindal, R.C. Agarwal and Ms.… Read More »

Category: GST

Matter remanded back if Assessee was unaware of proceedings due to the cancellation of the GST registration High Court

By | May 22, 2024

Matter remanded back if Assessee was unaware of proceedings due to the cancellation of the GST registration High Court HIGH COURT OF MADRAS Tvl. E.Clouds v. Assistant Commissioner (ST) SENTHILKUMAR RAMAMOORTHY, J. W.P. NOS. 10610, 10614 & 10617 OF 2024 W.M.P. NOS. 11682, 11684, 11688, 11690 & 11691 OF 2024 APRIL  23, 2024 G. Derrick… Read More »

Category: GST

Assessment Invalid if Notice was claimed to be served before date of issue of Notice : ITAT

By | May 21, 2024

Assessment Invalid if Notice was claimed to be served before date of issue of Notice : ITAT IN THE ITAT AMRITSAR BENCH Mandeep Malli v. ACIT DR. M.L. MEENA, ACCOUNTANT MEMBER AND UDAYAN DASGUPTA, JUDICIAL MEMBER IT APPEAL NO. 307 (ASR) OF 2023 [ASSESSMENT YEAR 2010-11] MAY  7, 2024 Rohit Kapoor, CA, and V.S. Aggarwal, ITP, for the… Read More »

No concealment penalty if tax payable is nil after considering Self Assessment Tax : ITAT

By | May 21, 2024

No concealment penalty if tax payable is nil after considering Self Assessment Tax : ITAT IN THE ITAT INDORE BENCH Smt. Kavita Sachdev v. Income-tax Officer VIJAY PAL RAO, JUDICIAL MEMBER AND B.M. BIYANI, ACCOUNTANT MEMBER IT APPEAL NO. 255 (IND.) OF 2023 [ASSESSMENT YEAR 2011-12] MAY  16, 2024 Milind Wadhwani, CA for the Appellant. Ashish Porwal, Sr.… Read More »