Since the cause for which petitioner’s GST registration was cancelled was not clear from the cancellation order, therefore, learned State Counsel was asked to get instructions in the matter. Today, on instructions, he makes a statement that petitioner’s GST registration was cancelled for non-filing of GST returns for six consecutive months.
Section 75(4) of UPGST Act makes it mandatory to grant opportunity of hearing where an adverse decision is contemplated.
ITAT Ahmedabad held that invocation of proceedings u/s 153C of the Income Tax Act unsustainable as AO has not put on record that material seized during the course of third party search belongs to the assessee.
Related Party Transactions are commercial transactions between related parties. Companies regularly leverage their existing resources and enter into agreements with pre-existing networks.
Legal battle: Anilkumar Kantilal Trivedi challenges ITO’s Section 50C addition on agricultural land sale. Appeal details and key arguments analyzed.
Frequent vacancy arising in DRT is an issue which needs consideration by Government and practical solution has to be found at the earliest.
If tax is collected without any authority of law, same amount to depriving person of his property without any authority of law and infringe his right under Article 300A of Constitution.
In a landmark ruling, the Supreme Court clarified that construction services provided by cooperative housing societies to members are not subject to service tax.
As all we know the climate of India is changing. The summer season lasts for a longer period as compared to the winter season and spring has almost vanished. Several reasons contributed to this situation, one of them is carbon emissions from industries, factories, etc. So what is the solution for this?
HC held that with respect to objections & satisfaction note, AO will pass a speaking order; copies of which will be furnished to petitioner
