CESTAT Allahabad held that booking cancellation charges, is in nature of compensation, are not consideration for service and hence no service tax chargeable on the same. Accordingly, demand on booking cancellation charges not sustained.
ITAT Allahabad held that renting out of property on day-to-day basis and providing certain facilities to those who would be taking premises on rent seems to be an organized activity of composite nature. Hence, income from the same is treated as business income.
Delhi High Court held that petition under Article 226 of the Constitution of India cannot be entertained since there is extreme serious allegation of fraudulent availment of benefits under GST Act and petitioner has presented twisted facts.
CESTAT Delhi held that Customs Brokers Licensing Regulations doesn’t requires the Customs Broker to physically go to the premises of the client to ensure that they are functioning at the premises.
Madras High Court directs to revoke order cancelling GST registration since non-filing of GST returns within due date was due to Covid-19 pandemic. Hence, since reason provided for non-compliance is genuine, order cancelling GST registration revoked.
Delhi High Court held that where notice is sent electronically, the date of dispatch of e-mail is to be considered as date of issue of notice and date of digital signature is irrelevant. Accordingly, petition dismissed.
CESTAT Chennai held that delay of 20 days in passing review order without extension order of the Board is not condonable. Accordingly, order passed by Commissioner of Customs (A) upheld.
ITAT Jodhpur held that reassessment notice under section 148 of the Income Tax Act issued by Jurisdictional Assessing Officer is bad and invalid since the same needs to be issued by National Faceless Appeal Centre. Thus, assessment order passed thereon is quashed.
As stated earlier, appellant had raised objection on 15.01.2022 against re-opening but the same was not disposed of by AO by passing a speaking order as per guidelines issued by SC in case of KGN Driveshafts.
ITAT Chennai held that waiver of amount of loan, whether principal or interest component, cannot be brought to tax under section 41(1) of the Income Tax Act. Accordingly, appeal of assessee allowed and addition directed to be deleted.
