HC held that tax, interest, penalty, fine, and fees due need to be paid for the revocation of cancellation of GST Registration by assessee.
Held that, though domestic GAAR provisions are applicable, the treaty benefit cannot be denied to the assessee. Revenue Department to delete disallowance of STCG and allow benefit of provisions of India- Singapore DTAA.
HC held that until purchasing dealer discharges burden of proof under Section 70 of KVAT Ac, and proves the genuineness of transaction/purchase and sale by producing relevant materials, such as name and address of selling dealer, details of vehicle which has delivered goods, payment of freight charges, acknowledgement of taking delivery of goods, tax invoices and payment particulars etc, such purchasing dealer shall not be entitled to ITC
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.
