Rohit Kapur Vs PCIT (Delhi High Court) The proviso to Sub-section(4) of Section 270AA of the Act makes it amply clear that before an application is rejected, the applicant must be given an opportunity of being heard. In the present case, there is no dispute that the petitioner was not afforded the said opportunity. In […]
Shukla Enterprises Private Limited Vs ACIT (Delhi High Court) Writ petition is directed against order dated 29.07.2022 passed under Section 148A(d) and the consequential notice dated 30.07.2022 passed under Section 148 of the Income Tax Act, 1961. Besides this, challenge is also laid to the show cause notice dated 25.05.2022 issued under Section 148 A(b) of […]
GST Revenue Collection ₹1,60,122 crore gross GST revenue collected for March 2023 The gross GST revenue collected in the month of March 2023 is ₹1,60,122 crore of which CGST is ₹29,546 crore, SGST is ₹37,314 crore, IGST is ₹82,907 crore (including ₹42,503 crore collected on import of goods) and cess is ₹10,355 crore (including ₹960 […]
despite having specific HS Codes for Technical Textiles, it has been noted that imports/exports have not been booked under correct HS Codes
Merely filing of the affidavit is not sufficient to prove the capacity and source of the persons who has given money to the assessee.
Application for AA/EPCG discharge/closure shall be filed online by logging onto the DGFT Website and navigating to Services –> Advance Authorisation/DFIA –> Closure of Advance Authorisation. For EPCG please navigate to Services –> EPCG –> Closure of EPCG.
G S Industries Vs. Commissioner Central Goods And Services Tax (Delhi High Court) The principal question that falls for consideration by this Court is whether the benefit of Order-in-appeal dated 03.01.2022 can be denied to the petitioner and the refund amount be withheld solely on the ground that the respondent has decided to file an […]
Directors are providing service of renting of immovable property not as Directors of appellant, whereas they are providing the said service in their individual capacity as owners of premises
Electrosteel Steels Ltd. Vs Commr. of CGST & Central Excise (CESTAT Kolkata) All the dues including the statutory dues owed to the Central Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior to the date on which […]
HC held that as order not assign any reason for cancelling GST registration and is passed only on the ground that reply to show cause notice is not given. Non-submission of reply to SCN cannot be a ground for cancellation of registration.
