Section 54F Allowed if Construction started before Sale of Asset : ITAT IN THE ITAT CHENNAI BENCH ‘D’ Mrs. Baskarababu Usha v. Income-tax Officer MAHAVIR SINGH, VICE-PRESIDENT AND G. MANJUNATHA, ACCOUNTANT MEMBER IT APPEAL NOS. 521 AND 522 (CHNY.) OF 2020 [ASSESSMENT YEAR 2016-17] NOVEMBER 30, 2021 Ranga Ramanujam, C.A. for the Appellant. Ms. R. Anita, Addl. CIT for the… Read More »
Expenses Dislallowed if ‘prohibited by law’ Like Gifts to Doctors : Supreme Court SUPREME COURT OF INDIA Apex Laboratories (P.) Ltd. v. Deputy Commissioner of Income-tax LTU UDAY UMESH LALIT AND S. RAVINDRA BHAT, JJ. CIVIL APPEAL NO. 1554 OF 2022 FEBRUARY 22, 2022 Ganesh, Sr. Adv., T. Sundar Ramanathan, Adv., M.P. Devanath, AOR, Vivek Pandey, Ishaan Chakrabarti, and Ms. Harshapreetha Sridharan, Advs. for… Read More »
Good News in GST I Rates I CA Satbir singh
GST Officer can not attach Personal Property of Partner , Stock and Debtors : High Court HIGH COURT OF GUJARAT Utkarsh Ispat LLP v. State of Gujarat J.B. PARDIWALA AND MS. NISHA M. THAKORE, JJ. R/SPECIAL CIVIL APPLICATION NO. 188 OF 2022 JANUARY 27, 2022 Avinash Poddar for the Petitioner. Utkarsh Sharma, Ms. Mohini Bhavsar, Advs. and Bharat Jani for the Respondent. ORAL JUDGMENT… Read More »
GST Number Cancellation if LATE FEES AND INTEREST NOT PAID, High Court decision Latika Ghosh Vs The Commercial Tax Officer/Assistant Commissioner (Calcutta High Court) MAT 112 of 2022 With IA No. CAN 1 of 2022 01/03/2022 This intra court mandamus appeal filed by the appellant challenging the order dated 20.12.2021 in WPA 19537/2021 by which… Read More »
How to Amend or Cancel E invoice in GST Amendment / Cancellation of E Invoice in GST Can I amend details of a reported invoice for which IRN has already been generated? Amendments are not possible on IRP. Any changes in the invoice details reported to IRP can be carried out on GST portal (while… Read More »
GST Tax payers with turnover between Rs. 20 Cr and Rs. 50 Cr are enabled for testing on Sandbox As per the notification No. 01/2022-Central Tax Dated :24-02-2022, e-Invoicing is mandatory for the taxpayers with annual turnover more than Rs.20 crores from 1st April 2022. The taxpayer can check his eligibility of e-Invoicing at Option… Read More »
Pre-deposit for Filing GST Appeal is Mandatory : High Court Kerala High Court Nico Tiles Vs State Tax Officer WP(C) No. 26301 of 2021 15/02/2022 Petitioner challenges a series of monthly assessment orders issued under section 62 of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). As per the impugned orders… Read More »
Refund eligible on ITC received from Input Service Distributor lying unutilized due to exports : High Court HIGH COURT OF GUJARAT IPCA Laboratories Ltd. v. Commissioner J.B. PARDIWALA AND MS. NISHA M. THAKORE, JJ. SPECIAL CIVIL APPLICATION NO. 638 OF 2021 FEBRUARY 18, 2022 Anandodaya S. Mishra for the Petitioner. Nikunt K. Raval for the Respondent. ORDER J.B. Pardiwala, J.—… Read More »
AUTHORITY FOR ADVANCE RULINGS, UTTAR PRADESH Shyam Sundar Sharma, In re ABHISHEK CHAUHAN AND DINESH KUMAR VERMA, JJ. ADVANCE RULING NO. UP ADRG 71 OF 2021 JANUARY 1, 2021 PROCEEDINGS ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017 1. M/s. Shyam Sundar Sharma, 21, Icon Vatika Vigyan Vihar,… Read More »