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Archive: 11 March 2023

Posts in 11 March 2023

Penalty u/s 129 justified on transportation of goods without a valid e-way bill

March 11, 2023 3948 Views 0 comment Print

Abinash Kumar Singh Vs State of West Bengal & Ors. (Calcutta High Court) Calcutta High Court held that provisions of section 129 of the West Bengal Goods and Services Tax Act, 2017 opens with a non-obstante clause. Accordingly, imposition of penalty u/s 129 justifiable on transporting goods without a valid e-way bill. Facts- The petitioner […]

Amount received for business support services not treatable as FTS

March 11, 2023 1569 Views 0 comment Print

ITAT Delhi held that amount received on account of business support services cannot be treated as ‘Fees for Technical Services’ (FTS) under Article 12(5) of India Netherlands DTAA and hence addition towards the same unsustainable.

Section 269SS of Income Tax not apply to share application money received in cash

March 11, 2023 2487 Views 0 comment Print

ITAT Delhi held that share application money received in cash for allotment of shares would not amount either to a loan or deposit within the meaning of Section 269SS of the Income Tax Act. Accordingly, penalty u/s 271D not leviable.

Simultaneous initiation of proceedings by both Central & State Authority is impermissible in law

March 11, 2023 927 Views 0 comment Print

Madras High Court held that simultaneous initiation of proceedings, both by Central Authority and by the State Authority, under GST Act is impermissible under law as per the provisions of Section 6(2)(b) of the GST Act, 2017.

In absence of discrepancy in Stock of Raw Material allegation of Irregular CENVAT Credit is invalid

March 11, 2023 381 Views 0 comment Print

During investigation there is no discrepancy pointed out regarding the stock of raw material maintained by the appellant and the return submitted for the relevant period shows proper transaction of said material as claimed by the appellant. After considering the above facts and circumstances, I find no reason to allege that the appellant had availed ineligible CENVAT credit.

Section 54F exemption cannot be denied for subsequent execution of sale deed

March 11, 2023 5295 Views 0 comment Print

Undisputedly investment been made out of part of sale consideration. Therefore, simply because sale deed been executed subsequently, section 54F deduction cannot be denied

No Service Tax on Operational Charges to Owners of Power Plants

March 11, 2023 303 Views 0 comment Print

Operational Energy Group India Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) Issue whether service tax is required to be discharged on operational charges by the appellant has already been examined and decided in favour of the appellant by this Bench in the appellant’s own case vide Final Order No. 40104/2019 dated […]

A foreign national cannot be expected to do an unfeasible task before appeal filing

March 11, 2023 609 Views 0 comment Print

Paul Gerard Jenner Vs ITO (ITAT Dehradun) The appeal has been summarily dismissed by the ld. CIT(A) treating the appeal filed in manual Form as invalid and holding that the assessee was mandatorily required to file the appeal electronically. The assessee could not submit the appeal in electronic Form/online as it had to be verified […]

Extended period of demand cannot be invoked if confusion on classification of services at the end of department

March 11, 2023 372 Views 0 comment Print

Messrs Darcy Reservoir Consultancy Services P Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) CESTAT gone through the records, various submissions made and the case laws cited before us. We find that the case laws cited (Supra) by the appellant squarely covers their activities under ‘Survey And Exploration Of Minerals Service’ and Department has sought to […]

Draft Surrogacy (Regulations) Amendment Rules, 2023

March 11, 2023 1581 Views 0 comment Print

‘Couple of Indian Origin’ means the couple where both husband(male) and wife(female) are Overseas Citizens of India(OCI) cardholders in accordance with the Instructions/Rules/Guidelines/Acts being followed by the Ministry of Home Affairs (MHA) from time to time subject to fulfilment of various criteria as per Surrogacy (Regulation) Act, 2021

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