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Archive: 17 February 2023

Posts in 17 February 2023

Detention of goods for non-mentioning of GSTN of recipient under Bill to – Ship to transaction is unjustified

February 17, 2023 2523 Views 0 comment Print

Madras High Court held that detention of goods for mere non-mentioning of GSTN of the recipient under Bill to – Ship to transaction, without intention to avoid tax, is unjustified.

Classification of service cannot be challenged at service recipient end

February 17, 2023 771 Views 0 comment Print

Gujarat Jhm Hotels Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) In the present case the cenvat credit was denied in respect of service received by the appellant from M/s. Indian Hotels Co.Ltd. on the pretext that the same is classifiable under Business Auxiliary Service which is not specified under Rule 6(5) of Cenvat Credit Rules, […]

Corporate Social Responsibility expense is deductible u/s 37(1) of Income Tax Act

February 17, 2023 3132 Views 0 comment Print

Delhi High Court held that Corporate Social Responsibility [CSR] expenses incurred by assessee are allowable as deduction under section 37(1) of Income Tax Act.

Service tax on execution of work of awarded tenders by appointing sub-contractor

February 17, 2023 504 Views 0 comment Print

Sushee Infra Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) We observe that the arrangement herein is that the appellant being a service provider for services as that of site formation, mining etc. were being awarded the tenders floated by various Government departments for receiving the aforesaid activities. Apparently and admittedly in such scenario […]

Penalty u/s 271(1)(b) not leviable for non-compliance to statutory notice as notice not serviced correctly

February 17, 2023 1275 Views 0 comment Print

ITAT Delhi held that as the statutory notice was not served to the correct address, penalty under section 271(1)(b) of the Income Tax Act cannot be levied alleging the non-compliance of the statutory notices.

C-forms cannot be cancelled retrospectively

February 17, 2023 1086 Views 0 comment Print

Louis Dreyfus Company India PVT. LTD. Vs Commissioner Trade And Tax Department & ORS. (Delhi High Court) In Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr.: W.P.(C) 1358/2016, decided on 06.2016 this court had held that C-forms cannot be cancelled retrospectively. Further, this Court has disposed of several writ petitions […]

CPC cannot go beyond return of income while processing return of income u/s 143(1)

February 17, 2023 1161 Views 0 comment Print

Lions Nab Community Eyecare Centre Vs DCIT (ITAT Pune) Appellant filed the return of income in Form No.5. However, no documents were filed along with the return of income justifying the claim for exemption u/s 11 of the Act. It is only after receipt of intimation, the appellant took a plea that its income was […]

Coir-pith compost is exempt from GST when sold in above 50 kg bags

February 17, 2023 4212 Views 0 comment Print

Rule 3(b) of Legal Metrology (Packaged commoditites) Rules, 2011, provides that the provisions of Chapter II of that Rules shall not apply to cement, fertilizers and agricultural farm produce sold in above 50 kg bags. Whether the coir-pith compost, which is also the bio-fertiliser, sold by the registered person, falls under this category and exempt from GST?

GST: Chamundeshwari Electricity Supply Corporation is not Govt or Local Authority

February 17, 2023 1245 Views 0 comment Print

In re Chamundeshwari Electricity Supply Corporation Limited (GST AAR Karnataka) i. Since the Government of Karnataka holds 99.99% of equity in the Corporation, whether the Corporation is considered as ‘Governmental Authority’ or ‘Local Authority’? Chamundeshwari Electricity Supply Corporation Limited cannot be considered either as “Governmental Authority” or “Local Authority”. ii. Since the Corporation is fully […]

HC quashes Section 148(A) Order passed unilaterally without considering adjournment request

February 17, 2023 2529 Views 0 comment Print

Shree Siddhi Foods Vs ACIT (Gujarat High Court) In this case request of adjournment for seven days was not acceded to by explicit order. Thereafter, when the order was passed under Section 148A(d) on 31.3.2022, he was oblivious of the reply which was tendered by the petitioner-assessee. This practice of not responding to the request […]

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