When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutional authorities would not have power to review the action. SLP against the said decision was pending before the Hon’ble SC.
In the matter above-mentioned ITAT partly allowed the appeal filed by the assessee by remanded it back to file of TPO after considering that assessee didnot submit proper documents before lower authorities.
Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which stated that the petitioner had availed ITC which was not available to him as per Section 17(5) of the RGST.
In the abovementioned matter HC observed that all three conditions mentioned in section 220 (2A) were not co-existed and hence writ petition is liable to be dismissed.
In the recent ruling Hon’ble HC have observed that penalty proceedings, initiated u/s 271 D is barred by delay & laches as period of limitation starts from the reference made by ITO to Addl. CIT.
ITAT Lucknow deletes ₹5.39 lakh addition u/s 69A, accepting assessee’s explanation for cash deposits during demonetization period. Bank certificate supports claim of ₹39,500 in old currency.
Detailed analysis of the Chhattisgarh High Court ruling in Abhiram Marketing Services Limited Vs Union of India regarding GST adjudication, Section 73, and alternative remedies under Section 107.
Madras HC directs GST assessment order as SCN due to exceeding scope of notice. Detailed case of discrepancies in GSTR-3B vs. GSTR-2A/GSTR-2B resolved in court, impacting works contract taxation.
PCIT observed that no agricultural activity was carried out from the year 2014 till 2018 in both the lands i.e. the agricultural land which was transferred by the assessee and also the land which was purchased by the assessee.
In the matter abovementioned HC quashed the impugned order after observing that no proper and prior SCN u/s 73 (1) of AGST was issued along with the Summary of Show Cause Notice in Form GST DRC-01.
