The Circular No. 12/2023 by the Commissioner of State Tax, Kerala, provides guidelines for the Audit Monitoring Committee (AMC) in completing audits under the KSGST Act, 2017. It outlines the procedures to be followed, including the review of Draft Audit Reports (DAR) and the decision-making process during monthly meetings. SGST/2726/2023/-PLC11 GST Office of the Commissioner […]
In a case between Prakash Lal Khandelwal and CIT, Jharkhand High Court determined that a one-day delay in uploading an order or generating a DIN does not render an assessment order unsustainable.
Court dismissed the writ petition arguing that the impugned assessment order under Section 147 of the Act was, in fact, an appealable order, and had been passed providing extensive reasons.
An in-depth look at the ITAT Dehradun ruling in Saraswati Dynamics Pvt Ltd Vs ACIT, highlighting the importance of specifying the grounds for penalty under Section 271(1)(c) of the IT Act. Explore how the tribunal’s decision impacts tax jurisprudence
Explore CESTAT Mumbai judgement in Astoria Agro & Allied Inds Pvt Ltd Vs Commissioner of CGST, underlining importance of evidence consideration in rejecting Cenvat Credit claims
CESTAT Ahmedabad recently ruled in the case of Fiberweb India Ltd Vs C.C.E. & S.T. Daman, shedding light on the limitations of selective departmental audits and customs duty demands.
CESTAT Ahmedabad ruled in the case of Sujag Fine Chemicals Pvt Ltd Vs C.E. & S.T. Vadodara, opposing the application of an extended period of limitation for a customs duty demand on declared evaporation loss
Landmark case of DCIT Vs Trans Asia Packaging Ltd, where ITAT Delhi provided clarity on transactions post amalgamation under Section 269SS of Income Tax Act
In case of Chequer Marketing Pvt Ltd Vs ACIT, ITAT Delhi ruled on validity of electronic service of notices if assessee prefers physical notices
Delhi High Court’s ruling on Classic Decorators’ appeal for a pre-deposit waiver against a limitation-barred service tax demand order
