Jharkhand High Court held that as there is no act to deliberately file incorrect returns, hence penalty under section 40(2) of the Jharkhand Value Added Tax Act, 2005.
Madras High Court held that granting of personal hearing before submission of defence reply cannot be said to be in compliance of section 75(4) of TNGST Act, 2017. Accordingly, impugned order set aside on the ground of violation of principles of natural justice.
CESTAT Ahmedabad held that extended period of limitation not invocable as non-payment of tax was on account of bona fide belief and not on account of any fraud, mis-statement etc.
GSTN has launched the e-invoice registration services through multiple private IRPs at the recommendation of the GST Council.
Learn all about gifts, including their meaning, taxation, and important aspects to consider. Get insights on gift taxation and recent amendments.
Orbit Projects Private Limited Vs ITO (Calcutta High Court) Sub- Whether an Assessing officer ignoring the judgement of Calcutta high court in the case of assessee itself issue a fresh notice u/s 148 disregarding the fact that the company in whose name the notice is issued is no longer in existence and for this very […]
Learn about the alert of risky exporters, its impact on refunds, and the procedures for revocation and regularization. Insights by CA Sachin M Jain.
After introducing Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023 Government of Himachal Pradesh on 04.03.2023 notifies Procedure for the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023 vide notification no. No. EXN-F-(10)-17/2022 dated 04.03.2023 which is applicable for (a) settlement of any additional demand pending for recovery pertaining to a financial year or any […]
Discover how to identify fraud risk factors in mid-cap private limited companies and learn strategies to mitigate potential risks. Expert insights provided.
ITAT Delhi held that interest income on income tax refund is chargeable at the rate of 10% as per Article 11 of India – Japan tax treaty.
