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Archive: 27 April 2023

Posts in 27 April 2023

Non-Constitution of Tribunal – GST dept cannot deprive Assessee of Benefits

April 27, 2023 726 Views 0 comment Print

Kumar Ram Ranjan Singh Vs State of Bihar (Patna High court) The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as “Tribunal”) under Section […]

Rejection of GST Refund for limitation: HC directs to consider SC orders

April 27, 2023 1635 Views 0 comment Print

Petitioner submitted that it is correct that for part of GST Refund Claim claim which has been rejected refund was sought after a period of two years

HC denies Permission to travel abroad as Bail Cancellation Application by GST dept is pending

April 27, 2023 1473 Views 0 comment Print

Request for permission to go abroad. HC rejected request only for one reason that application filed by department for cancellation of bail is pending before Court of Sessions.

GST: Seized Perishable Good not become non-perishable for non-release within 15 days 

April 27, 2023 1860 Views 0 comment Print

GST: Petitioner urged that had goods been perishable it ought to have sold in terms of rules 141(2) within 15 days of seizure and as it has not been sold, goods ought to be treated as non-perishable.

Cenvat Credit eligible to Manufacturer on Scrap imported, Sold & Repurchased

April 27, 2023 522 Views 0 comment Print

Appellants are not the manufacturer of Aluminium scrap and they have only imported the scrap for manufacture of Aluminium ingots.

Question of whether Transactions constitute Works Contracts or Sales cannot be undertaken in Writ Jurisdiction: Madras HC relegates to Appellate Authority

April 27, 2023 354 Views 0 comment Print

Since the question of whether the transactions in issue constitute works contracts or sales would involve an examination of the contracts as well as various other factual particulars and such an exercise cannot be undertaken in writ jurisdiction.

Finance Advisor cannot be prosecuted for TDS Payment defaults of Company

April 27, 2023 882 Views 0 comment Print

Petitioner is neither an employee of HEC, Ltd., nor he is responsible for collection of TDS, on behalf of HEC, from any contractors, employees or others

GST: HC sets aside Assessment Order violating Natural Justice Principle

April 27, 2023 663 Views 0 comment Print

HC held that orders of assessment suffer from violation of principles of natural justice. Correspondence between parties establishes that petitioner was co­operating with proceedings for assessment.

TDS under Section 194H: An Analytical Review

April 27, 2023 2466 Views 0 comment Print

Delve into Section 194H of the Income Tax Act, exploring its intricacies on tax deduction for commission or brokerage payments. Learn about applicable rates, exemptions, and insights from relevant case laws. Stay informed to ensure accurate compliance.

Immovable Property Sold at less than Stamp Duty Value – Tax Impact on Seller

April 27, 2023 110673 Views 15 comments Print

Income-Tax Implications for the Sellers, if any Immovable Property is Sold for a consideration less than Stamp Duty Value

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