Appellant submitted that interest on disputed tax does not come within expression remaining tax for Section 112(8) of CGST Act, 2017
PCIT Vs Karan Polymers Pvt. Ltd (Calcutta High Court) Short issue involved in the instant case is whether assumption of jurisdiction by PCIT under Section 263 of the Act was justified. The learned Tribunal noted that the issue based on which the PCIT assumed jurisdiction under Section 263 of the Act was the very same […]
Order cancelling petitioner’s GST registration passed in violation of principles of natural justice, is liable to be set aside.
Sunil Garg Vs C.C. (CESTAT Ahmedabad) Appeal is filed against penalty imposed by the Adjudicating Authority under section 112(a) and 114AA of the Customs Act, 1962. Learned counsel appearing on behalf of the appellant submits that there is contradiction in the statement of the appellant as well as the third party. Therefore, these statements cannot […]
Coromandel International Ltd Vs Union of India and others (Jammu and Kashmir High Court) It is submitted that petitioner, applied for reimbursement by way of Budgetary support for the period, January 2020 to March 2020 and April 2020 to June 2020 before Central Tax Authorities. The Adjudicating Authority illegally and arbitrarily rejected the reimbursement under […]
HC held that, in case of non constitution of GST Appellate Tribunal, petitioner can file a Writ Petition before High Court.
CESTAT held that respondent are entitle for the cenvat credit on the service of Repair & Maintenance during warranty period
Bhaveshbhai Manilal Patel Vs ITO (ITAT Ahmedabad) In this case by Information noted by the AO of cash deposits of Rs.10.00 lakhs in the bank account of the assessee leading to belief of escapement of income, has been duly demonstrated before me to be incorrect. The actual cash deposits were only to the tune of […]
AR Chhattisgarh Ruling regarding transfer of unutilized balance in the E-credit ledger on merger of distinct persons under Section 25(4) of CGST Act, 2017 addresses admissibility of transfer and provides analysis and conclusion.
Value of goodwill is amount paid over & above tangible assets and values assigned to other intangible assets – Depreciation allowed
