J.K Infratech Vs Additional Commissioner (Allahabad High Court) In this case it transpires, the GST registration cancellation order dated 17.9.2019 was passed ex-parte pursuant to a notice claimed to be served through the common portal. The petitioner could not reply to the same as he claimed lack of knowledge. Thereby, ex-parte order was passed on […]
Explore the legal implications of the non-establishment of GST Tribunal in Uttar Pradesh, leaving dealers remediless. Key questions referred to a Larger Bench.
Sudhir Kumar Vs Padam Singh (Punjab & Haryana High Court) Petitioner never denied his signatures over the cheque in question in the statement under Section 313 Cr.P.C and instead, the affirmative case set up by the petitioner is that the said cheque had been issued for security purpose. The argument thus sought to be raised […]
Snapdeal Pvt. Ltd. Vs State of Karanataka (Karnataka High Court) Karnataka High Court held that intermediary as defined under Section 2(w) of IT Act or its Directors/Officers would not be liable for any action or inaction on the part of the vendor/seller making use of the facilities provided by the intermediary in terms of a […]
42 Hertz Software India Pvt. Ltd. Vs ACIT (ITAT Bangalore) There is no dispute that the Assessee is entitled to claim Foreign Tax Credit (FTC). On perusal of provisions of Rule 128 (8) & (9), it is clear that, one of the requirements of Rule 128 for claiming FTC is that Form 67 is to […]
Jai Mateshwaari Steels Pvt Ltd Vs Commissioner, CGST- Dehradun (CESTAT Delhi) Section 142(3) of CGST Act, provides that after the appointed day (30th June 2017) every claim for refund of any duty, tax, interest, etc., under the existing law shall be disposed of in accordance with the provisions of the existing law and any amount […]
Ganga Foundations Pvt. Ltd. Vs The State Bank of India (Supreme Court of India) The petitioner had availed loan from the State Bank of India. Since, there was default in repayment of the loan, the petitioner entered into a One Time Settlement under the OTS Scheme with the bank in November, 2020. The petitioner, out […]
Mysore Minerals Ltd. Vs DCIT (ITAT Bangalore) AO noted that assessee has incurred above expenses towards corporate social responsibility as per Companies CSR Rules 2014. He was of the view that under the existing provisions of the Income-tax Act, expenditure incurred wholly and exclusively for the purposes of the business is only allowed as a […]
Annual Kerala Flood cess return date extended to 30.04.2022 from earlier date of 15th of March 2022. KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATIONS [No. 2/2022–STATE TAX] CT/6815/2021-GSTINFO4 Thiruvananthapuram, 17/03/2022 In exercise of the powers conferred by second proviso to rule 6 of the Kerala Flood Cess Rules, 2019, the Commissioner of State Tax, […]
More than 6.63 crore Income Tax Returns (ITRs) and 99.27 lakh statutory forms filed on the new e-filing portal of the Income Tax Department More than 6.63 crore Income Tax Returns (ITRs) were filed for AY 2021-22 on the new e-filing portal of the Income Tax Department as on 15th March, 2022, which was the […]
