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Post GST Registration cancellation Uploading Notice on Portal Insufficient: Allahabad HC

January 13, 2024 3279 Views 0 comment Print

Allahabad High Court rules on CGST registration cancellation – adequate notice must be served, not just portal uploading. Detailed analysis and implications.

CESTAT deletes penalty as statement lacked corroboration & was insufficient to sustain penalty

January 13, 2024 789 Views 0 comment Print

The tribunal concluded that the Commissioner failed to present additional evidence beyond co-accused statements, mirroring the trial court’s findings. Emphasizing the principle of double jeopardy, the tribunal set aside the penalty imposed under Section 114 of the Customs Act, granting victory to Abdul Razak.

Patna HC upholds 8% Sales Tax on ‘Korai’ as Residuary Item

January 13, 2024 696 Views 0 comment Print

Explore the Patna High Court’s judgment on Raj Kumar Sao Kishori Lal Sao vs. State of Bihar regarding ‘Korai’ taxation. Detailed analysis of purchase tax and cattle feed status.

Eligibility of Input Tax Credit on Roof-Top Solar System Installation & Commissioning

January 13, 2024 27912 Views 1 comment Print

In re Unique Welding Products Pvt. Ltd (GST AAR Gujarat) Introduction: The integration of solar power systems has become a prevalent practice among businesses aiming to embrace sustainable and eco-friendly energy solutions. This article delves into a specific case, namely the ruling in the matter of Unique Welding Products Pvt. Ltd. vs. GST AAR Gujarat, […]

Clarity Required on Basis for Penalty, Failure to Specify Renders Notice Invalid

January 13, 2024 1164 Views 0 comment Print

Bombay High Court held that if an irrelevant matter is not struck off in the notice, it indicates the AO’s uncertainty regarding the basis for imposing the penalty. Such ambiguity implies non-application of mind, rendering the notice invalid.

No Reassessment after 3 Years, Escaped Income below Rs. 50 Lakh: Karnataka HC

January 13, 2024 53955 Views 1 comment Print

Karnataka High Court rules against income tax reassessment after 3 years. Case: Pramila Mahadev Tadkase Vs ITO. Details of the judgment and legal implications.

GST Notice Invalid if Assessee Given 2-Hour Window for Personal Hearing: Madras HC

January 13, 2024 1557 Views 0 comment Print

Brakes India Private Limited challenges GST assessment order. Madras High Court deems notice invalid due to inadequate personal hearing time. In-depth analysis and court’s directives.

Invalid Reassessment: Borrowed Satisfaction, Complete Disclosure & Change of Opinion

January 13, 2024 2007 Views 0 comment Print

Reassessment invalid for borrowed satisfaction, reasons to believe not adverting to the failure on the part of the petitioner to disclose truly and fairly all material facts, and also the change of opinion.

Income Tax Notice Invalid if not mailed on Registered Email ID: Karnataka HC

January 13, 2024 6921 Views 0 comment Print

Karnataka High Court invalidates income tax assessment order citing incorrect email notices. Details of Sterling Urban Ventures Pvt Ltd Vs Assessment Unit case.

Draft Assessment Order not issued: HC Quashed final Assessment Order 

January 13, 2024 6111 Views 1 comment Print

Final Assessment Order lacked jurisdiction, as it was issued without providing the petitioner with a draft Assessment Order under Section 144B(1)(xvi).

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