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Archive: June, 2023

Posts in June, 2023

Calcutta HC dismisses Assessment Order Passed during Writ Petition Pendency

June 27, 2023 621 Views 0 comment Print

Gain insights into the landmark ruling by the Calcutta High Court in SKP Infrarealty Pvt Ltd. & Anr vs Union of India case, regarding non-participation in income tax proceedings and the principle of natural justice.

GST: No pre-deposit required in case tax is fully deposited – Calcutta High Court

June 27, 2023 1101 Views 0 comment Print

Calcutta High Court, in the case of Liakhat Ali Mallick v. State of West Bengal, set aside the order requiring the assessee to make a pre-deposit of 20% of the interest liability. Gain insights into the ruling and its implications for GST cases.

Dispute maintainable on basis of invoices in absence of expressly written contract

June 27, 2023 6459 Views 0 comment Print

In present facts of the case, the Hon’ble Bombay High Court have held that Section 27 (3) expressly states that an obligation of a limited liability partnership, whether arising in contract or otherwise, shall be solely the obligation of the limited liability partnership.

Gujarat HC Dismisses misconceived WP under Section 73(9) r.w.s 78 & 107 of GST Act

June 27, 2023 837 Views 0 comment Print

The Gujarat High Court dismissed the writ petition filed by Stallion Energy Private Limited challenging provisions under Section 73(9) r.w.s 78 and 107 of Gujarat Goods and Services Tax Act, 2017. This significant case explores taxation proceedings and refund claims.

CIT(A) cannot enhance assessment on a ground that is not a subject of rectification order

June 27, 2023 1323 Views 0 comment Print

Explore the Ahmednagar Investments Pvt. Ltd. vs DCIT case where the ITAT Mumbai rejected the claim of LTCG under section 10(38) due to the non-submission of documents, subsequently quashing the order.

Benefit under SVLDRS is not eligible where investigation is conducted prior to 30.06.2019

June 27, 2023 606 Views 0 comment Print

Madras High Court held that cases, wherein, investigation/ audit should have been conducted prior to 30.06.2019 the benefit under Sabkha Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] is not available.

Karnataka HC dismisses Petition to declare Section 16(4) of CGST/SGST Act as Unconstitutional

June 27, 2023 2310 Views 0 comment Print

The Karnataka High Court has dismissed the writ petition seeking a declaration that Section 16(4) of the CGST/SGST Act 2017 is unconstitutional. Petitioner granted liberty to challenge the respondent’s order in separate proceedings.

Section 115BBE doesn’t apply when matter doesn’t involve section 68, 69, 69A, 69B, 69C & 69D

June 27, 2023 1173 Views 0 comment Print

ITAT Mumbai held that addition u/s 115BBE of the Income Tax Act unsustainable as present case doesn’t involve invocation of any of the sections i.e. section 68, 69, 69A, 69B, 69C & 69D of the Income Tax Act.

Income cannot be held to be suppressed merely because service tax return was mistakenly filed

June 27, 2023 1044 Views 0 comment Print

ITAT Delhi held that difference between service tax return and the revenue was occurred due to the wrong exchange rate applied to export income transaction while filing the service tax return. Hence, mere mistake in the service tax return does not mean that the income of the assessee has been suppressed.

Calcutta HC Orders Release of Detained Tea Consignment Amid Investigation of Bogus E-Way Bill

June 27, 2023 582 Views 0 comment Print

Calcutta High Court has directed authorities to release a tea consignment that was detained due to suspicions regarding a bogus E-Way Bill. The case entailed a mix-up with smuggled poppy seeds mislabeled as Ramdana seeds.

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