CGST authority concerned to restore the petitioner’s registration and open the portal for a period of 15 days from date to enable the petitioner to make the payment of revenue due if any by the respondent authority concerned within 31st March, 2023.
Sabu Puthen Veedu Vs Assistant Commissioner of State Tax (Kerala High Court) The petitioner has approached this Court seeking to quash Ext.P2 order based on Ext.P1. Ext.P2 is the demand raised. The order is dated 20.12.2021. The petitioner has not chosen to exhaust the statutory remedies available against Ext.P2 and after waiting for more than […]
Thankamma Vs Taxation Officer (Kerala High Court) The petitioner, was the registered owner of a heavy goods vehicle bearing Registration No.KL-19-7599. The petitioner had sold the said vehicle, on 01.07.2019, to one Mr. Noushad K.H. The vehicle was sold for the purpose of scrapping the same, but, later the petitioner was served with Ext.P1 demand […]
Pallava Textiles Private Limited Vs ITO (ITAT Chennai) In this case, the Assessing Officer has initiated penalty proceedings under section 270A of the Act for under-reported income. The Assessing Officer issued show-cause notice under section 274 r.w.s. 270A of the Act calling explanations from the assessee as to why penalty cannot be levied for under-reporting […]
HC granted interim protection on levy of GST on mining lease / royalty upon the petitioner who is lessee of minor minerals
Due to non-constitution of GSTAT petitioner is deprived of his statutory remedy U/s. 112 of GST Act, so HC granted stay against recovery
Issue the respective Master Circulars consolidating all guidelines issued and applicable as on March 31 of every year, segregated subject-wise.
The issue on merit that whether the service of construction of complex provided by the appellant’s cooperative housing society to its members is eligible to service tax or otherwise has been settled in favour of the appellant. It was informed by the learned counsel that the Hon’ble High Court’s judgment (supra) has been accepted by the revenue.
When faced with a financial crisis, borrowing funds is a measure that many across the country rely on. So much so, that today there are many financial institutions that offer credit in different forms at an affordable cost.
Aroshi Jain Vs ACIT (ITAT Delhi) Circular No.03/2017 dated 21.02.2017 provides that no further clarification or verification is required to be made in a case of an individual when the deposited amount during demonetization period is upto Rs. 2,50,000/-. In the present case, the assessee who is a housewife having no other source of income […]
