Investigations reportedly linked POS transaction records with GST and Income-tax filings to detect discrepancies. The episode shows how cloud data and analytics can flag possible under-reported sales.
कर अधिकारियों ने POS डेटा, GST विवरण और आयकर रिटर्न में अंतर पाया। Saksham Nudge पहल के तहत रेस्तरां को धारा 139(8A) के तहत Updated Return दाखिल कर विसंगतियां सुधारने का अवसर दिया गया।
ITAT Delhi held that Oracle India Private Limited is an independent legal entity and existence of Oracle India Private Limited cannot be considered as permanent establishment of Oracle Systems Corporation. Hence, there is not question of attribution of profit to Permanent Establishment.
NCLAT Delhi held that Corporate Insolvency Resolution Proceeding [CIRP] should be restricted to specific project. Accordingly, held that project wise resolution of the Corporate Debtor needs to be proceeded with as required by law.
CESTAT Chennai held that export benefit cannot be denied unilaterally by the Customs authorities. Thus, unilateral denial of DEPB benefits by Customs authority not justifiable. Accordingly, appeal is allowed and order is set aside.
The guide explains that construction involving goods and labour is treated as works contract service under GST. Taxability depends on the nature of work, recipient, and applicable rate or exemption.
ITAT held that the appellate authority wrongly dismissed the appeal under Section 249(4)(b) as there was no advance tax liability under Section 209. The matter was remanded for fresh adjudication on merits.
The Madras High Court granted liberty to file an appeal within 30 days and directed the appellate authority to decide the matter on merits without considering limitation.
The Court ruled that the petitioner must approach the appellate authority under the GST law, while granting conditional liberty to file the appeal despite limitation.
The Supreme Court cancelled bail granted by the High Court after finding that the accused’s criminal history, use of forged identities, and prior conduct were not considered while applying the parity principle.
