Assessee filed his original income tax return on 31-08-2019 and revised the return on 19-06-2020. He submitted Form 67 to claim the foreign tax credit but AO denied the FTC claim due to the late filing of Form 67.
Order u/s 129 (3) quashed by Patna HC as it was passed after expiry of 7 days from date of Notice MOV 07 ,which was held violative of section 129(3) limitation
Learn about the legal provisions under Section 67 of the GST Act, governing search and seizure operations to ensure tax compliance while safeguarding taxpayer rights.
Karnataka HC ruled that transporters must carry the duplicate copy of the tax invoice, not the original, per Rule 48 of CGST. Penalties for non-compliance quashed.
UP AAR rules that vouchers are taxable as goods under GST at 18%. This ruling highlights vouchers classification as movable property and their tax implications.
Delhi High Court rules that a personal hearing must be granted to an Assessee before cancelling GST registration, allowing a chance to respond to allegations.
Allahabad High Court rules confiscation proceedings under Section 130 of CGST Act cannot be initiated for excess stock; tax must be assessed under Sections 73 or 74.
Appellate Authority under GST lacks remand power, with an exception in specific cases outlined in Section 75 of the CGST Act, 2017.
Calcutta HC directs Ravi Taparia to pay Rs. 5 lakh as pre-deposit for appeal. Order emphasizes alternate remedy over costs imposed on the appellant.
Delta Goods appeal against tax dismissal is remanded by Calcutta HC for fresh consideration after missing response deadlines and filing limits.
