"05 September 2022" Archive

Applicability of RTI Act to Govt Aided Educational Institutions run by societies – HC directs Commission to decide

Malnad Technical Education Society (R) Vs Karnataka Information Commission (Karnataka High Court)

Whether the societies and the educational institutions (aided) run by the societies are subject to Right to Information Act, 2005?...

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Section 35FF provide interest from date of deposit till the date of refund

Nakoda Ispat Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Nakoda Ispat Ltd. Vs Commissioner of Customs (CESTAT Delhi) Division Bench of this Tribunal in Parle Agro Limited, wherein the amount was deposited during the stage of investigation/audit, this Tribunal have held that on being successful in appeal, interest is allowable under Section 35FF from the date of deposit till the date of refund. ...

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No section 271(1)(c) penalty if notice fails to specify Concealment or Furnishing of Inaccurate Particulars of Income

Kalra Papers Pvt. Ltd. Vs ITO (ITAT Delhi)

Kalra Papers Pvt. Ltd. Vs ITO (ITAT Delhi) The penalty provisions of section 271(1)(c) of the Act are attracted, where the Assessee has concealed the particulars of income or furnished inaccurate particulars of such income. It is also a well-accepted proposition that the aforesaid two limbs of section 271(1)(c) of the Act carry different ...

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Bombay HC issues directions on filing of GST TRAN-1/revised GST TRAN-1

Unichem Laboratories Limited Vs Union of India (Bombay High Court)

Unichem Laboratories Limited Vs Union of India (Bombay High Court) (a) All Petitioners, through their respective units/offices registered under CGST Act and/or State Acts, as the case may be, can avail this window and file GST TRAN-1/revised GST TRAN-1 at the units/offices between 01.09.2022 to 31.10.2022 in terms of the Hon’ble Supreme...

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Canvat carry forward under GST regime cannot be denied for late payment

Assistant Commissioner Vs Ganges International Private Limited (Madras High Court)

Assistant Commissioner of GST & Central Excise Vs Ganges International Private Limited (Madras High Court) High Court held that carry forward of service tax eligible for CENVAT in erstwhile regime cannot be denied for late payment can be denied under GST due to Transitional Period and inability of the petitioner to claim through fili...

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Validity of an order has to be adjudged on the basis of reasoning contained therein

Lupin Ltd Vs Union of India (Jammu & Kashmir High Court)

Lupin Ltd Vs Union of India (Jammu & Kashmir High Court) Initially, the petitioner was declared to be eligible for exemption/budgetary support till 05.02.2023 but after the subsequent investigation, in view of the order dated 26.07.2021, the petitioner’s unit was found eligible for such benefit only upto 06.11.2017. Therefore, the c...

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Powers & Limitations of Commissioner of Income Tax (Appeal)

An appeal is filed with the CIT(A) from Appealable Orders listed in Section 246A of the Act and the procedure in appeal before the CIT(A) and the powers of the CIT(A) are governed by Sections 250 and 251 of the Act respectively....

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Kanakia Spaces Realty guilty of Profiteering in project ‘Kanakia Sevens’

Meenal Gupta Vs Kanakia Spaces Reality Pvt. Ltd. (NAA)

Meenal Gupta Vs Kanakia Spaces Reality Pvt. Ltd. (NAA) The present Report dated 31.08.2020 had been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rue 129 (8) of the Coning Goods & Service Tax (CGST) Rules, 2017 In pursuance of Authority’s Interim Order ...

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No Profiteering by ‘Sri Dutt Constructions’ in Project Garden Avenue K-4

Milan Pankaj Kothari Vs Sri Dutt Constructions (NAA)

Milan Pankaj Kothari Vs Sri Dutt Constructions (NAA) The brief facts of the present case are that an application was filed before the Maharashtra State Screening Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017 by the Applicant No. 1 alleging profiteering by the Respondent in respect of purchase of a Flat No. [&hellip...

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No violation of Anti-Profiteering if project commences on or after 01.07.2017

Smt. K. B. Sreedevi Vs Siva Rama Constructions (NAA)

Applicant No. 1 had filed an application before the Andhra Pradesh State Screening Committee on Anti-Profiteering under Rule 128 of the CGST Rules,2017 and alleged that Respondent had not passed on the benefit of the input tax credit by way of commensurate reduction in price...

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