As per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new tables Table 14 and Table 15 were added in GSTR-1 to capture the details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay […]
Explore importance of validating Show Cause Notices and Orders under CGST Act. Learn about time limits, authenticity, case laws, and key provisions for a robust understanding
MCA in India has introduced a revolutionary tool to simplify and expedite company incorporation process – SPICE+ (Simplified Proforma for Incorporating Company Electronically Plus) form.
Madras High Court Directs Timely Processing of Refund granted under section 5(2) of the Vivad Se Vishwas Act, 2020 in Writ Petition: Muthukumaran Rangarajan Vs ITO
Read the Madras High Court’s recent ruling in Voora Property Developers Pvt Ltd vs. ACIT, challenging the Assessment Order dated 08.09.2022 for Assessment Year 2020-21. The court highlighted the failure to consider the petitioner’s response, directing a fresh assessment within four months.
HC court clarified that petitioner has right to raise jurisdictional issue during section 148 proceedings, and section 149(1) allows challenging a notice issued without jurisdiction.
The court found that the impugned order’s conclusion about the petitioner not filing a reply was inconsistent with the documented evidence, rendering the order unsustainable.
Explore the recent ruling by the Madras High Court in N. Kannammal vs. Assessment Unit, highlighting the petitioner’s challenge against an unjust assessment order under Income Tax Act, 1961, dated 07.12.2022, and the court’s directive for a fresh consideration, emphasizing procedural fairness and natural justice.
Explore Dlhi High Court ruling on refund applications. Learn why court held that absence of authenticated documents alone is not sufficient grounds for rejection. Find out the implications for taxpayers.
Explore impact of Equalization Levy (EL) on specified services. Learn about rates, responsibilities, due dates, and consequences for non-adherence. Stay compliant with EL regulations
