In re Eden Real Estates Private Limited (AAAR GST West Bengal) Whether the services provided by the applicant for right to use of car parking would be treated as a composite supply when the services is supplied along with sale of under constructed apartments and whether such supply shall be treated as Non-GST supply if […]
Issuance of notice & initiation of re-assessment proceeding beyond six years is barred by limitation under Section 147 of Income Tax Act
Section 148 notice is quashed solely on the ground that the impugned notice was issued in the name of non-existing company
CGST authority concerned to restore the petitioner’s registration and open the portal for a period of 15 days from date to enable the petitioner to make the payment of revenue due if any by the respondent authority concerned within 31st March, 2023.
Sabu Puthen Veedu Vs Assistant Commissioner of State Tax (Kerala High Court) The petitioner has approached this Court seeking to quash Ext.P2 order based on Ext.P1. Ext.P2 is the demand raised. The order is dated 20.12.2021. The petitioner has not chosen to exhaust the statutory remedies available against Ext.P2 and after waiting for more than […]
Thankamma Vs Taxation Officer (Kerala High Court) The petitioner, was the registered owner of a heavy goods vehicle bearing Registration No.KL-19-7599. The petitioner had sold the said vehicle, on 01.07.2019, to one Mr. Noushad K.H. The vehicle was sold for the purpose of scrapping the same, but, later the petitioner was served with Ext.P1 demand […]
Pallava Textiles Private Limited Vs ITO (ITAT Chennai) In this case, the Assessing Officer has initiated penalty proceedings under section 270A of the Act for under-reported income. The Assessing Officer issued show-cause notice under section 274 r.w.s. 270A of the Act calling explanations from the assessee as to why penalty cannot be levied for under-reporting […]
Dispose of representation of petitioner in accordance with law and by passing a reasoned and speaking after giving opportunity of hearing.
Blockchain technology is a decentralized, distributed ledger system that allows for secure and transparent recording of transactions. It works by creating a digital record, or block, of each transaction that is then linked together in a chain with other blocks in a chronological order.
Addition made on the basis of information and material collected on the back of the assessee cannot be tackled as valid basis for making addition
