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Archive: 15 January 2024

Posts in 15 January 2024

GSTN Advisory on introduction of new Tables 14 & 15 in GSTR-1

January 15, 2024 67056 Views 2 comments Print

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 […]

Validity of served Show Cause Notices and Orders under GST

January 15, 2024 33660 Views 1 comment Print

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

Key features and services integrated into the SPICE+ form

January 15, 2024 471 Views 0 comment Print

MCA in India has introduced a revolutionary tool to simplify and expedite company incorporation process – SPICE+ (Simplified Proforma for Incorporating Company Electronically Plus) form.

Vivad Se Vishwas Act: Madras HC Directs Timely Processing of Refund

January 15, 2024 408 Views 0 comment Print

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

Assessee’s Response Ignored: Madras High Court Quashes Assessment Order

January 15, 2024 1725 Views 0 comment Print

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.

Assessee can raise jurisdictional issue during section 148 proceedings: Madras HC

January 15, 2024 1203 Views 0 comment Print

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.

HC Deems Order Unsustainable Due to Inconsistency in Petitioner’s Reply Documentation

January 15, 2024 267 Views 0 comment Print

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.

HC set-aside order for non-consideration of reply due to administrative delays in ITBA-PAN system

January 15, 2024 303 Views 0 comment Print

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.

Absence of authenticated documents alone not sufficient to reject GST Refund

January 15, 2024 708 Views 0 comment Print

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.

Have you availed the services on which Equalization levy is levied?

January 15, 2024 888 Views 0 comment Print

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

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