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Archive: 15 April 2023

Posts in 15 April 2023

Delhi High Court sets aside GST Cancellation order passed in violation of Natural Justice

April 15, 2023 831 Views 0 comment Print

Order cancelling petitioner’s GST registration passed in violation of principles of natural justice, is liable to be set aside.

Customs Act: Penalty cannot be imposed on mere Contradictory Statements

April 15, 2023 690 Views 0 comment Print

Sunil Garg Vs C.C. (CESTAT Ahmedabad) Appeal is filed against penalty imposed by the Adjudicating Authority under section 112(a) and 114AA of the Customs Act, 1962. Learned counsel appearing on behalf of the appellant submits that there is contradiction in the statement of the appellant as well as the third party. Therefore, these statements cannot […]

Rejection of Claim under J&K Budgetary Support Scheme – HC directs reconsideration

April 15, 2023 957 Views 0 comment Print

Coromandel International Ltd Vs Union of India and others (Jammu and Kashmir High Court) It is submitted that petitioner, applied for reimbursement by way of Budgetary support for the period, January 2020 to March 2020 and April 2020 to June 2020 before Central Tax Authorities. The Adjudicating Authority illegally and arbitrarily rejected the reimbursement under […]

Non-Constitution of GST Tribunal- HC allows Writ Petition

April 15, 2023 2409 Views 0 comment Print

HC held that, in case of non constitution of GST Appellate Tribunal, petitioner can file a Writ Petition before High Court.

Alternate Remedy Existence not an Absolute Bar for Writ Jurisdiction

April 15, 2023 3057 Views 0 comment Print

Space Enclave Private Limited Vs Income Tax Department and Others (Madhya Pradesh High Court) Since the jurisdictional issue has been raised before this Court, even assuming an alternative remedy u/S 246 of the Act of filing an appeal is available, it will not operate as an absolute bar for entertaining the writ petition as jurisdictional […]

GST Officer must accept payment of tax by using electronic credit ledger: HC

April 15, 2023 7362 Views 0 comment Print

HC held that it was incumbent on the CT and GST Officer to accept the payment of tax by using electronic credit ledger (ECL).

Cenvat Credit eligible on Repair & Maintenance services during Warranty Period

April 15, 2023 516 Views 0 comment Print

CESTAT held that respondent are entitle for the cenvat credit on the service of Repair & Maintenance during warranty period

Interest on refund of amount deposited during investigation allowable

April 15, 2023 1353 Views 0 comment Print

Leading Point Powertronics Pvt. Ltd. Vs Commissioner, Central Excise & CGST-Delhi South (CESTAT Delhi) Division Bench of CESTAT Delhi in Parle Agro Pvt Ltd vs. Commissioner, CGST, Noida 2022 (380) ELT 219 (Tri.-All), held that interest on refund of amount deposited during investigation or deposited during pendency of appeal is allowable under Section 35EE of the […]

Reassessment based on Incorrect Facts is Invalid

April 15, 2023 1446 Views 0 comment Print

Bhaveshbhai Manilal Patel Vs ITO (ITAT Ahmedabad) In this case by Information noted by the AO of cash deposits of Rs.10.00 lakhs in the bank account of the assessee leading to belief of escapement of income, has been duly demonstrated before me to be incorrect. The actual cash deposits were only to the tune of […]

Taxation of Charitable Trusts becomes more Complicated after Budget 2023

April 15, 2023 10887 Views 1 comment Print

Understand the complexities in the taxation of Charitable Trusts post-Budget 2023. Navigate through changes in registration, donations, fund applications, and time limits. Stay compliant for tax-exempt status.

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