Appellant builder treated Property as stock-in-trade & profits on its sale would be offered as business income and no rental income was received by Appellant from Property.
A petition challenging the constitutional validity of Sec 16(2)(c) of the CGST Act highlights the impact on taxpayers and ongoing litigation, including the Bharti Telemedia case.
HC set aside cancellation order of GST Registration of assessee on the grounds that non-submission of reply to Show Cause Notice cannot be a ground for cancellation of GST Registration.
Ensure smooth transition for GST compliance in FY 2022-23 with this checklist. Reconcile ITC, report correct outward supplies, and address other crucial aspects.
HC set aside the order on the grounds, that Revenue Department and Appellate Authority have committed misreading of FORM GSTR-09
Basic premise of Section 105 & search proceedings is reasonable belief that some objective material exists on record to trigger searches
Held that, the issuance of vouchers is similar to pre-deposit instruments, which have no inherent value of their own and therefore, it does not fall under the category of supply of goods or services. Hence, vouchers being neither goods nor services, are exempted from the levy of tax.
HC quashed the assessment orders passed by Revenue Department, on the grounds that no opportunity of hearing was afforded to the assessee.
HC held that, when the deposit within the stipulated time period was made, technical glitch being the reason for the non-functioning of the bank’s software would not hold the assessee liable or accountable for non-payment.
HC quashed demand order passed by Revenue Department, on the grounds that reply filed by assessee to SCN was not considered even though the same was received by Revenue Department.
