GST Refund Application can not be rejected due to Delay : High Court

By | March 16, 2022

GST Refund Application can not Rejected due to Delay : High Court Allahabad High Court Gamma Gaana Limited Vs Union of India Writ Tax No. 173 of 2022 03/03/2022 Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri B.P. Singh Kachhawah, learned Standing Counsel for the State-respondents. None appears for the respondent nos. 1… Read More »

SOP to apply for revocation of cancellation of registration under GST Act : Circular

By | March 15, 2022

SOP to apply for revocation of cancellation of registration under GST Act : Circular GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES (POLICY BRANCH) VYAPAR BlIAWAN, I.P. ESTATE, NEW DELI 11-110002 No. F.3(377 )/GST/ Policy/2021/1087-1093  Dated: 10/03/2022 CIRCULAR No. 15/2021-GST of State Tax (Ref. Circular No. 148/04/2021-GST of Central Tax dated… Read More »

GST Cancellation not valid by describing it as “bogus”, there is absence of any specific charge : High Court

By | March 14, 2022

GST Cancellation not valid by describing it as “bogus”, there is absence of any specific charge : High Court Allahabad High Court Apparent Marketing Private Limited Vs State Of U.P. Writ Tax No. 348 of 2021 05/03/2022 1. Heard Sri Praveen Kumar, learned counsel for the petitioner-assessee and Sri Jagdish Mishra, learned Standing Counsel for… Read More »

Computer Expenses like pen drive, hard disk, battery, etc. is revenue expenditure and not capital : ITAT

By | March 14, 2022

Computer Expenses like pen drive, hard disk, battery, etc. is revenue expenditure and not capital : ITAT ITAT Mumbai DCIT Vs Tata AIG General Insurance Co. Ltd. ITA No. 14/Mum/2021 08/03/2022 1. This appeal [ITA No. 14/Mum/2021] is preferred by the Dy. Commissioner of Income Tax on 08.03.2001, Mumbai (the learned Assessing Officer/AO) for the… Read More »

18% GST rate will apply on Works contract Service executed after 01-01-2022 for Govt. entity : AAR

By | March 14, 2022

18% GST rate will apply on Works contract Service executed after 01-01-2022 for Govt. entity : AAR AUTHORITY FOR ADVANCE RULINGS, TELANGANA Siddhartha Constructions, In re B.RAGHU KIRAN AND S.V. KASI VISWESWARA RAO MEMBERS TSAAR ORDER NO. 10 OF 2022 A.R.COM/15 OF 2021 MARCH  2, 2022 ORDER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT,… Read More »

Taxpayer cannot challenge Income Tax Notice if participated in the assessment proceeding : High Court

By | March 14, 2022

Taxpayer cannot challenge Income Tax Notice if participated in the assessment proceeding : High Court HIGH COURT OF BOMBAY Chhagan Chandrakant Bhujbal v. Income-tax Officer K.R. SHRIRAM AND AMIT B. BORKAR, JJ. WRIT PETITION NO. 3597 OF 2019 DECEMBER  8, 2021 K. Gopal, Jitendra Singh and Om Kandalkar for the Petitioner. Sham V. Walve for the Respondent. JUDGMENT K.R. Shriram, J. – Since pleadings… Read More »