Delhi High Court ruling on Aasanvish Technology Pvt. Ltd. & Ors. vs. Directorate General of GST Intelligence. Officer with highest demand has jurisdiction.
Jharkhand High Court drops criminal proceedings under CGST Act, Section 174 IPC. Summon duly replied. Analysis of the case – Satyendra Singh Kushwah vs. State of Jharkhand.
Deduction under section 80IB (10) was allowable to assessee as it had a reasonable & bona fide cause for not filing the return of income within the time permitted under Section 139(1). Once in the given facts, assessee had been held entitled to claim the specifically computed deductions, then it should not be burdened with taxes which it was otherwise not liable to pay under law.
Andhra Pradesh High Court held that the phrase ‘duty of customs’ used in Section 26(1)(a) of SEZ Act only refers to duty leviable under Customs Act, 1962 but the said phrase does not include cess under GST Compensation Act. Thus, SEZ units are not exempted from payment of compensation cess on import of coal.
Explore Rule 142(1) of CGST Rules mandating Section 74 notice to be accompanied by an electronic summary in GST DRC-01 & DRC-02. Learn about compliance during adjudication.
Since the penalty was reduced from 300% to 100% of the tax sought to be evaded, assessee was entitled to the benefit of Section 279(1A) of Income Tax.
Punjab and Haryana High Court, through a Writ of Mandamus, instructs tax authorities to allow taxpayers to rectify GSTR-1 details for December 2017, even after the official revision deadline of March 31, 2019.
Explore the Delhi High Court judgment on RS Wires Industries’ GST cancellation. Lack of details in show cause notice renders it unsustainable. Learn the implications and the need for proper proceedings.
Explore the Coastal Ceramics vs Union of India case where AP High Court rules that an interest-free refundable security deposit for project completion is not subject to income tax for AY 2019-20.
Explore the Madras High Court’s stance on applying Section 5 of the Amended Prohibition of Benami Property Act retrospectively. Analysis of recent judgments and implications for pending cases.
