Daily Archives: January 21, 2025

Delay in Filing Income Tax Appeal Condoned: Tribunal Order Set Aside Due to Uncontroverted ‘Sufficient Cause’

By | January 21, 2025
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Delay in Filing Income Tax Appeal Condoned: Tribunal Order Set Aside Due to Uncontroverted ‘Sufficient Cause’ Summary in Key Points: Section 12A Registration: The assessee’s application for permanent registration under Section 12A of the Income-tax Act, 1961, was rejected after their provisional registration was initially allowed. Delayed Appeal: The assessee filed an appeal before the… Read More »

Income Tax Appeal Restored: Assessee Granted Opportunity to Rectify Defects and Have Appeal Considered on Merits

By | January 21, 2025
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Appeal Restored: Assessee Granted Opportunity to Rectify Defects and Have Appeal Considered on Merits Summary in Key Points: Appeal Dismissed for Defects: The First Appellate Authority dismissed the assessee’s appeal against an assessment order due to uncured defects. Assessee’s Claim: The assessee claimed they were unaware of the communication highlighting the defects and requested another… Read More »

Reassessment Order Quashed for Failing to Address Assessee’s Objections: Matter Remanded for Fresh Consideration

By | January 21, 2025
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Reassessment Order Quashed for Failing to Address Assessee’s Objections: Matter Remanded for Fresh Consideration Summary in Key Points: Reopening Notice: The Assessing Officer issued a notice under Section 148 of the Income-tax Act, 1961, to reassess the assessee’s income for the assessment year 2013-14, believing that income had escaped assessment. Assessee’s Contention: The assessee objected… Read More »

Typographical Error in Section 12A Application Should Not Hinder Trust’s Registration : ITAT

By | January 21, 2025
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Typographical Error in Section 12A Application Should Not Hinder Trust’s Registration Summary in Key Points: Section 12A Registration: The assessee-trust filed an application for registration under Section 12A of the Income-tax Act, 1961, which grants tax exemptions to charitable or religious trusts. Typographical Error: Due to a typographical error, the application mentioned Section 12A(1)(ac)(ii) instead… Read More »

9 Imporant GST Case Laws 21.01.2025

By | January 21, 2025
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9 Imporant GST Case Laws 21.01.2025 Sr No Case Law Title Short Summary Citation Relevant Act Section 1 Directorate General of Goods and Services Tax Intelligence (HQS) v. Gameskraft Technologies (P.) Ltd. Supreme Court stayed proceedings on the taxability of online games, pending final hearing. CLICK HERE Central Goods and Services Tax Act, 2017 2… Read More »

Category: GST

GST Assessment Orders Set Aside for Lack of DIN: Procedural Lapse Invalidates Proceedings

By | January 21, 2025
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GST Assessment Orders Set Aside for Lack of DIN: Procedural Lapse Invalidates Proceedings Summary in Key Points: Assessment Orders Challenged: The assessee challenged assessment orders for the period 2018-19 to 2020-21, citing various grounds, including the absence of the assessing officer’s signature and DIN (Document Identification Number) on the orders. DIN Requirement: The High Court… Read More »

Category: GST

Review Petition Dismissed: Notification Extending Assessment Time Limit Remains Invalid Despite GST Council Ratification

By | January 21, 2025
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Review Petition Dismissed: Notification Extending Assessment Time Limit Remains Invalid Despite GST Council Ratification Summary in Key Points: Notification Challenged: Notification No. 56/2023-CT, extending the time limit for passing assessment orders for financial years 2018-19 and 2019-20, was initially quashed for lacking a recommendation from the GST Council as required by Section 168A of the… Read More »

Writ Petition Dismissed: Assessee Directed to Pursue Statutory Appeal Remedy Against Adjudication Order

By | January 21, 2025
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Writ Petition Dismissed: Assessee Directed to Pursue Statutory Appeal Remedy Against Adjudication Order Summary in Key Points: Adjudication Order Challenged: The petitioner challenged an adjudication order passed under the CGST and IGST Acts through a writ petition. Statutory Remedy Available: The court highlighted the existence of a statutory appeal mechanism under Section 107 of the… Read More »

Category: GST

Software Consultancy Services to Foreign Parent Company Qualify as Export of Services, Entitling Refund of Unutilized ITC

By | January 21, 2025
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Software Consultancy Services to Foreign Parent Company Qualify as Export of Services, Entitling Refund of Unutilized ITC Summary in Key Points: Export of Services Claim: The petitioner, a wholly-owned subsidiary of a US company, provided software consultancy services to its parent company and claimed a refund of unutilized Input Tax Credit (ITC) on these services,… Read More »

Category: GST

Opportunity Granted to Revoke GST Registration Cancellation Upon Filing Pending Returns and Dues

By | January 21, 2025
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Opportunity Granted to Revoke GST Registration Cancellation Upon Filing Pending Returns and Dues Summary in Key Points: Cancellation for Non-Filing: The assessee’s GST registration was canceled due to non-filing of returns. Willingness to Comply: The assessee expressed willingness to file the pending returns and pay all outstanding taxes, interest, and penalties. Revocation Application Allowed: The… Read More »

Category: GST