Service tax is only payable on the MDR and not separately on the interchange fee charged between the acquiring and issuing banks.
ITAT Ahmedabad allows registration under section 12AB, clarifying that section 13(1)(b) applies only at the assessment stage.
ITAT Kolkata cancels ₹20,000 penalty imposed on SNG Microns by NFAC, citing lack of proper notice and communication as grounds for the decision.
ITAT condones a 2,330-day delay in appeal filing due to the death of the chartered accountant, Covid-19, and the bonafide belief in ongoing rectification efforts.
ITAT Mumbai restores Ivan Santosh Fernandes’ appeal, citing Covid-based extension, for reassessment on AY 2012-13. Penalty appeal also directed for fresh review.
ITAT Mumbai dismisses tax appeal against Old Girtonians Association due to CBDT’s revised monetary limits under Circular No. 9/2024 for appeals below ₹60 lakh.
Punjab & Haryana HC rules that CBDT’s monetary limits for filing appeals don’t apply to international tax cases involving DTAA. Dismisses appeal in Perfetti Van Melle case.
Delhi High Court quashes cancellation of GST registration due to lack of specified violations in the Show Cause Notice.
Analysis of the Gujarat High Court’s judgment granting bail to Virbhadrasinh Chauhan in a GST case involving Xerxes HR Services Pvt. Ltd.
Mere omission /oversight or adherence to misinterpreted regulations could not be equated to suppression of facts or willful misrepresentation to invoke the extended limitation period under Section 11A of the Act.
