HC Observed that, neither the Adjudicating Authority nor the Appellate Authority had any material to doubt the Petitioner has rendered advisory services to the overseas recipient.
CESTAT Chennai held that penalty under section 114AA of the Customs Act is leviable on person who causes to be made, signed or used any false declaration or fraudulent document
Read how ITAT Ahmedabad orders fresh adjudication due to non-cooperation of tax consultant in furnishing property investment details in Pravinchandra Naranbhai Patel case.
CESTAT held that number of appeals should correspond with number of distinct decisions or orders, not number of order numbers in an original order. Essentially, if a single order-in-original has multiple numbers, it doesn’t necessitate multiple appeals.
Electronic Credit Reversal and Reclaimed statement relates to notified changes made in GSTR 3B returns to enable taxpayers in reporting correct information regarding ITC availed, ITC reversal, ITC re-claimed and ineligible ITC.
