Although the petitioner enjoys provisional registration, the final registration could not have done as the office of the petitioner is located at a very remote area. Such area had faced various political problems over a considerable period of time, preventing the petitioner from taking appropriate steps with regard to obtaining of final r...

Garuda Timber Traders Vs The Assistant State Tax Officer (Kerala High Court) Once the petitioner provides the bank guarantee for the tax and penalty and bond for the value of goods, under Rule 140 of the Rules, it will have the goods provisionally released. Besides, the petitioner can challenge the Ext.P9 before the appellate authority [&...

If the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of m...

Where an Assessee follows the Accrual/Mercantile system of Accounting – as in this case – income can be recognised only when the matching expenditure is also accounted for irrespective of the cash outflows/inflows during the year. It would thus, not be correct to recognize the subsidies received for incurring specific expenditure as i...

Dept. t explanation for cancellation of e-suvidha declaration. Appellant replied that the goods being transported were Auto three wheelers fitted with BS III Engines and because sale thereof were prohibited by the judgment of Hon’ble Supreme Court and the goods which were being transported stood reduced to scrap and were not marketable,...

1. Whether the failure to issue a notice under Section 143(2) of the Act in course of reassessment proceedings would vitiate the reassessment proceedings altogether? 2. What is the effect in view of Section 292BB of the Act when a notice under Section 143(2) of the Act is not issued at all?...

PCIT Vs. Softbrands India P. Ltd (Karnataka High Court The existence of a substantial question of law is sine qua non for maintaining an appeal before the High Court. While the appeal to High Court under Section 260-A of the Act may be a First appeal in the sense from the order of final fact […]...

M/S Akash Traders Vs State Of U.P. (Allahabad High Court) Heard Shri Praveen Kumar, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. This writ petition has been filed by the petitioner to challenge the seizure order dated 30.12.2017 passed under Section 129(1) of U.P. GST Act (hereina...

Delhi HC held that that at least for the period till 31.03.2019, the CBDT shall issue an appropriate direction, and also create a platform by amending the digital form of substituting them properly to enable opt out from the mandatory requirement of having to furnish Aadhar Registration or Aadhar linkage, for the duration, the exemption s...

While admitting a petition challenging the provisions of Central Goods and Services Tax (GGST) Act which restricts the time limit for filing and revising of GST Tran 1 to the extent of only 180 days from the appointed day, the Gujarat High Court has issued notices to Centre and GST Council....