The Kolkata ITAT quashed the Section 263 revision, confirming that the Assessing Officer (AO) had specifically examined and accepted the ICDS adjustments during scrutiny. The tribunal held that when the AO conducts due inquiry and takes a plausible view, the assessment is neither erroneous nor prejudicial to the Revenue’s interest.
The Andhra Pradesh High Court ruled that the two-year limitation period under Section 54 of the CGST Act does not apply to refund applications for tax paid without the authority of law. The court directed the GST department to process a company’s refund claim for tax erroneously paid on exempted hostel accommodation services, overruling the department’s rejection based on time limits.
Summarizing victimology: the study of crime victims, victimization patterns, legal rights, and support systems for rehabilitation and compensation in the criminal justice system.
Summary of CGST Fourth Amendment Rules 2025: automated registration (Rule 9A) and simplified compliance option (Rule 14A) for small taxpayers with a Rs.2,50,000 monthly output tax limit.
Analysis of the concerning trend of State GST officers advising retroactive ITC reversals using Circular 170, creating GSTR-3B mismatches and compliance burden.
The Karnataka High Court struck down the Section 148 reassessment notice for being issued outside the jurisdiction/scope defined by Section 151-A. This decision invalidates the subsequent assessment, penalty, and demand, pending a final verdict from the Supreme Court on the core legal issue.
The Karnataka High Court dismissed the Revenue’s appeal, confirming that payments for software usage to a non-resident are not taxable as royalty under the Income Tax Act or DTAA. The court held the issue was conclusively settled by its own and the Supreme Court’s prior rulings in the assessee’s and similar cases.
SC held that private stage carriage operators cannot be granted permits on inter-State routes overlapping notified intra-State routes, reaffirming that State transport schemes under Chapter VI of Motor Vehicles Act override inter-State agreements.
ITR deadlines are frequently extended beyond statutory dates (July 31/Oct 31) due to technical issues, utility delays, or extraordinary events like the COVID-19 pandemic.
Essential steps for filing GST appeals before the Appellate Tribunal, covering order review, appeal drafting, documentation, and authorized representative requirements for compliance.
