The case of In re Kanika Exim (GST AAR Gujarat) addresses the Goods and Services Tax (GST) rate applicable to job work services involving the cutting of metallic film rolls. Kanika Exim, a firm engaged in this specific job work, receives metallic film rolls from clients, cuts them to specified dimensions, winds them onto bobbins, and returns them. These processed rolls are subsequently used in the production of zari/metallic yarn, which is then utilized in manufacturing sarees.
Gujarat High Court rules on condoning delay in tax return filing for a non-resident Indian, emphasizing “genuine hardship” and procedural fairness over technicalities.
Bangalore ITAT condones 66-day delay in appeal filing for Smt. Shobha, citing COVID-19 lockdown and CA’s pre-occupation, emphasizing sufficient cause for the delay.
Calcutta High Court quashes GST order passed u/s 73, as reply to SCN was ignored. Directs re-adjudication after considering taxpayer’s response and hearing.
Competition Commission of India finds FPBAI guilty of price-fixing and market control, imposing penalties on the association and its key office-bearers.
The Competition Commission of India has ordered an investigation into allegations by Grasim Industries (Birla Paints) of Asian Paints abusing its dominant position in the decorative paints market.
ITAT Pune condones delay, restores six appeals to CIT(A) for merit-based decision, citing non-compliance with Section 250(6) and assessee’s health.
Mumbai ITAT deletes ₹42 lakh ‘on money’ addition against assessee, citing tax officer’s failure to provide cross-examination and lack of independent evidence.
Mumbai ITAT dismisses appeal against assessee, citing invalid Section 148 notice due to improper sanction and lack of cross-examination in ‘on money’ case.
Delhi High Court halts coercive measures against Raghav Agarwal in a GST case involving multiple show cause notices for overlapping periods.
