Articles by this Author
Goods and Services Tax
Goods and Services Tax
Writ dismissed as in spite of various opportunity, non-appearance stating COVID as reason is unwarrantable
Income Tax
Income Tax
Reopening on incorrect assumption of fact is invalid, hence subsequent revision order u/s 263 bad-in-law
Income Tax
Income Tax
Delay of 306 days in filing of an appeal condoned on reasonable cause shown
Goods and Services Tax
Goods and Services Tax
Transportation of goods without a valid e-way bill mandatorily attracts penalty
Excise Duty
Excise Duty
Rejection of input service credit distributed by ISD on pretext that invoice doesn’t contain all particulars unjustified
Income Tax
Income Tax
Subsequent revisional order tends to be invalid as original re-assessment order passed invalidly
Goods and Services Tax
Goods and Services Tax
U.P. Trade Tax: Penalty proceedings initiated u/s 8(D)(6) untenable once tax liability was created on contractor
Goods and Services Tax
Goods and Services Tax
In absence of any remedy, as GST tribunal not constituted, matter of GST registration cancellation remanded for fresh decision
Income Tax
Income Tax
Interest on instalments refunded under IDS 2016 not payable as it was not voluntary tax payment
Corporate Law
Corporate Law
Revisional proceeding u/s 18 has to be concluded not beyond 5 years from original assessment order
Income Tax
Income Tax
Mere typographical mistake without independent evidence doesn’t amount to unexplained money
Income Tax
Income Tax
Exemption u/s 54F not admissible on failure to prove construction of residential building within prescribed time
Service Tax
Service Tax
Notice not to be issued as service tax along with interest paid on being pointed out
Income Tax
Income Tax
