Article enlist some of the important activities to be undertaken by taxpayers to ensure GST compliance and avoid scrutiny and litigation...
The power granted under section 67(1) GST Act is restricted only to the place of business whereas the power under section 67(2) GST Act is applicable to any place. Power under section 67(2) GST Act, thus, is wider in scope....
Bansal Steels Vs Commissioner, Central Goods And Service Tax (Delhi High Court) -
Bansal Steels Vs Commissioner, Central Goods and Service Tax (Delhi High Court) The petitioner had applied for cancellation of its GST registration for the first time on 04.12.2018 with effect from that date, stating that the reason for seeking such cancellation was that it had discontinued/closed its business. The said application was re...
Sandeep, Proprietor, Madhukar Sangam Jewellers Vs State Tax officer (Kerala High Court) -
Sandeep, Proprietor, Madhukar Sangam Jewellers Vs State Tax officer (Kerala High Court) The petitioner seeks review of the interim order passed by this Court, where by this Court had granted an interim stay for a period of two months on condition that the petitioner remits 20% of the disputed demand within one month. It is pointed out [...
Udayanapuram Service Co-Operative Bank Ltd Vs ITO (Kerala High Court) -
Udayanapuram Service Co-Operative Bank Ltd Vs ITO (Kerala High Court) The challenge in this writ petition is against the assessment order produced as Ext.P1 and the demand notice issued pursuant to the assessment. The assessment relates to the assessment year 202021. The only question that is involved is whether the petitioner’s Socie...
R M Trading Company Vs Commissioner of Customs (CESTAT Ahmedabad) -
R M Trading Company Vs Commissioner of Customs (CESTAT Ahmedabad) The issue involved in the present case is that whether the goods in question i.e. bhusi/ bhuki of pulses / pulses waste cleared from Kandla SEZ is classifiable under Chapter heading 07139099 or 11061000 of Customs Tariff Act, 1975 and consequently whether the appellant is [...
Narayanan Subramaniam Vs ACIT (ITAT Delhi) -
Narayanan Subramaniam Vs ACIT (ITAT Delhi) Controversy involved is primarily with regard to question if the assessee had non-residential status for the relevant Assessment Year 2017-18 and the ld AO had held it against the assessee on the basis that his stay for more than 180 days abroad was not supported by any evidence including [&hel...
E-commerce and online marketplaces have transformed the way we shop and do business. With the increasing use of technology and the internet, the trend towards online shopping has grown exponentially. According to Statista, the global e-commerce market is expected to reach $6.54 trillion by 2022. This shows the tremendous potential for bus...
Navneet Dutta Vs ITO (ITAT Delhi) -
Navneet Dutta Vs ITO (ITAT Delhi) Assessee filed his original return of income on 10.01.2012 for the AY 2011-12 and in the said return due to clerical/typographical error, the assessee could not claim loss from house property. Later on the assessee revised the return of income on 18.06.2012. Assessee has filed rectification application u/...
The cash withdrawn from the bank and the same cash deposited with the bank after a time period is not income of the assessee. Draft submissions regarding with some important judgements. Assessee makes withdrawals from the bank to meet out the expenses and to keep cash with him if it is required in the business. […]...