HC set aside the order for cancellation of GST Registration of the assessee passed by the Revenue Department on the ground that the order is not sustainable as the reply to SCN furnished by assessee was not taken into consideration by Revenue Department, directed the Revenue Department to restore the GST Registration of the assessee.
ITAT held that no tax would be levied on issue of shares to venture capital fund and further upheld observation of CIT(A) that, payment for valuation certification and retainership fees to a CA firm is a revenue expenditure.
HC quashed assessment order and consequential recovery notice issued by Revenue Department on the grounds that no opportunity of hearing was afforded to assessee and contentions of assessee were also not considered, thus same was a violation of principles of natural justice.
HC held that, pay roll related services outsourced to foreign company would be treated as business income earned by foreign company and not a technical service therefore, would not be liable for TDS
Mahajan Fabrics Pvt Ltd Vs Commissioner CGST And Ors (Delhi High Court) The Hon’ble Delhi High Court in M/s. Mahajan Fabrics Pvt. Ltd. v. Commissioner, CGST and Ors. [W.P. (C) 6727/2022 dated February 6, 2023] has set aside the order passed by the Appellate Authority, disallowing the refund claimed by the assessee. Held that, the […]
CESTAT held that, SCN under Section 73(3) of CGST Ac was issued after Service Tax amount was paid by assessee, thus, demand for tax is not sustainable
ITAT held that husband and wife will have equal shares in house property purchased by them as joint owners, wherein, sale deed had been executed and shares of co-owners is not specified.
HC allow assessee to file appeal where there is delay of a negligible period by extending stipulated time under Section 107 of CGST Act 2017
HC set aside Section 148 notice, order of assessment and consequential demand and penalty notice, as same was issued in the name of a non-existent company, on account of its amalgamation.
HC held that writ petition challenging SCN for reversal of ITC even before passing of final order is premature & cannot be entertained.
