Harmeet Singh Vs Union of India (High Court of Delhi) Detention order under COFEPOSA ACT cannot be quashed merely for delay in Execution It cannot be concluded that the livelink between the prejudicial activity in which the petitioner was found involved on 1-2.02.2019 and the purpose and object of detention, when the detention order was […]
In re Rajasthan State Industrial Development & Investment Corporation Limited (GST AAR Rajasthan) AAR held that applicant cannot claim the ITC on the input services of construction or works contract procured for the development of an industrial area or the special maintenance expenses or the area. It is admitted by the appellant that they are […]
In re Zuberi Engineering Company (GST AAR Rajasthan) The activities of supply, design, installation, commissioning of irrigation project as per tender document floated by Water Resources Department, a unit of Government of Rajasthan shall attract GST @12% (6% CGST and 6% SGST). FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note: Under […]
Boiler Operation Rules, 2021- Supervision of operation of boiler.– The owner of a single boiler or two or more boilers connected in a battery or of many separate individual boilers situated within a radius of fifty meters having a total heating surface exceeding one thousand square meters in any of the cases shall not use the same or permit the same to be used unless the boiler or boilers are placed in direct charge of a competent person specified in rule 4 in addition to such number of boiler attendants as specified in these rules:
It’s now three months since the drive against the fraudulent use of fake GST invoices was launched in the second week of November, 2020. As on 13th February, 2021, the department has made 3046 cases and unearthed about 9294 fake GSTINs in just these 3 months.
The petition impugns the Certificate dated 9th January, 2021 issued by the respondent in Form-3, under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, vide Acknowledgment No.158235220090121, to the extent the same treats the case of the petitioner as a search case.
In order to attract Section 78, it is necessary that tax must have remained unpaid for the reasons of fraud or collusion or wilful mis-statement or suppression of facts, etc, with an intention to evade payment of tax.
Nike India Private Limited Vs ACIT (ITAT Bangalore) It is imperative on the part of the A.O. to show that there was failure on the part of the assessee to disclose fully and truly all material facts relating to the assessment. Admittedly, no such allegation has been made by the A.O. in the reasons for […]
Vascular Concepts Limited Vs DCIT (ITAT Bangalore) For these assessment years as well, the Revenue has not established that conditions stipulated u/s 36(2) of the I.T.Act was not fulfilled with respect to any of the debts which were written off by the assessee during the previous years. Under these circumstances, we are of the view […]
New Functionalities made available for Taxpayers on GST Portal (January, 2021) 1 – Registration 1. Deemed approval of Registration Application in Form GST REG-01 In terms of Notification No 94/2020-CT, dated 22nd December, 2020, all applications for fresh registration will get deemed approved in 7 working days, instead of 3 working days (as was earlier) […]
