ITAT held that the Assessing Officer cannot make additions merely by relying on information available in TDS Certificate i.e. Form 26AS on account of mismatch of amounts between Form 26AS and the turnover shown by the assessee in its P&L account.
The Hon’ble Madras High Court in Shri Nandhi Dhall Mills India Pvt. Ltd. v. Senior Intelligence Officer, DGGST & Ors. [W.P. No. 5192 of 2020 and WMP. No. 6135 of 2020] directed the Revenue Department to refund the amount of INR 2 crore collected from the assessee during the investigation. Held that, merely because the […]
Whether the services provided by the Applicant will be taxable @5% GST under the benefit of Serial No. 3(vii) of the Services Rate Notification as amended by NN 31/2017- CTR.
DCIT Vs Pepsi Foods Ltd. (Supreme Court of India) FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER The Hon’ble Supreme Court in DCIT v. Pepsi Foods Ltd. [Civil Appeal Nos. 1106 to 1139 of 2021 decided on April 6, 2021] has upheld the Hon’ble Delhi High Court’s verdict of partially striking down third proviso to Section […]
The Hon’ble Sikkim High Court in Sun Pharma Laboratories Ltd. v. UOI & Ors. [I.A. No.03 of 2020 in WP(C) No.47 of 2018 (dated November 2, 2020)] rejected the application filed under Order VI Rule 17 read with Section 151 of the Code of Civil Procedure, 1908 (CPC) seeking to insert amendments in the Writ […]
The Hon’ble AAR Rajasthan in M/s. Jeet & Jeet Glass and Chemicals Private Limited [Advance Ruling No. RAJ/AAR/2020-21/08 decided on August 24, 2020] held that the activity of job work consisting of bullet proof body building on the motor vehicles provided by the Principal is a supply of service and attracts GST @18% (9% CGST +9% […]
The Hon’ble Allahabad High Court inM/s. Anandeshwar Traders v. State of UP [Writ Tax No. 503 of 2020 decided on January 18, 2021] held that the order demanding tax and penalty passed by Revenue under Section 129(3) of the Central Goods and Services Tax Act, 2017 (CGST Act) is contrary to the provisions of the […]
The Hon’ble Bombay High Court in Sanjiv Madhusudan Shah v. Assistant Commissioner of Central and Service Tax and ors. [Writ Petition (L) No. 646 of 2021 dated January 12, 2021] has stayed a demand notice issued, seeking to levy service tax upon an Advocate. Facts:- Sanjiv Madhusudan Shah (“the Petitioner”), who is an Advocate by […]
HC directed the Authorities to refund the sanctioned amount. Held that, circular cannot stand in way of a benefit under a statutory scheme and is contrary to the statutory provisions of Section 54(3) of the Central Goods and Services Tax Act, 2017.
The Hon’ble Gujarat High Court, in M/s Surat Mercantile Association v. Union of India [R/Special Civil Application No. 13289 of 2020 with Civil Application No. 1 of 2020 in R/Special Civil Application No. 13289 of 2020, decided on December 18, 2020] issued notice to the revenue department with respect to the writ challenging constitutional validity […]
