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Reassessment due to error in TDS Return of deductor quashed on subsequent rectification

August 1, 2023 801 Views 0 comment Print

Delhi High Court nullifies reassessment order for Siemens Industry Software Nv, recognizing rectified TDS return. Explore the full case details here.

Orissa HC Stays GST Demand Due to Non-Constitution of Second Appellate Authority

July 31, 2023 885 Views 0 comment Print

Orissa High Court has stayed the demand of GST in a case where the Second Appellate Tribunal has not been constituted. The petitioner challenges the 1st appellate order.

TDS not deductible on payments to Non-resident Telecom Operators

July 31, 2023 2115 Views 0 comment Print

Karnataka High Court held that payments made to Non-resident Telecom Operators for provision of bandwidth and Inter-connectivity Usage Charge are not covered as Royalty/ FTS and, accordingly, TDS not deductible. Further, assessee is entitled to take benefit of DTAA between two countries.

Personal Hearing Cannot be Denied Based on Mere “No” in GSTDRC-06: Orissa HC

July 31, 2023 1206 Views 0 comment Print

Explore the Orissa High Court’s decision in Arati Behera Vs State Tax Officer, affirming a taxpayer’s right to a personal hearing despite form discrepancies.

Interest eligible on Refund of Excise Duty Deposit under protest: Meghalaya HC

July 31, 2023 2004 Views 0 comment Print

The Meghalaya High Court upholds the right of the assessee to claim interest on the refund of a deposit made ‘under protest’ during an investigation, despite the absence of a specific provision in Section 11B of the Central Excise Act, 1944.

HC Quashes GST Refund Rejection Order in Form GST-RFD-08 for Lack of Reasons

July 30, 2023 2610 Views 0 comment Print

Delhi High Court overturns GST refund claim rejection in a landmark case, highlighting the necessity for reasons in Form GST-RFD-08. Read the full case analysis here.

HC Upholds GST Penalty for Goods Transported Without Proper Invoice & Documents

July 30, 2023 2022 Views 0 comment Print

Read an insightful analysis of the Madras High Court’s decision to confirm a penalty on goods transmitted without proper invoice and transport documents.

Calcutta HC Dismisses Writ Petitions Challenging Preliminary Reports on Tax Investigation

July 30, 2023 798 Views 0 comment Print

The Calcutta High Court dismisses writ petitions challenging preliminary reports issued by the Deputy Commissioner of State Tax in a tax investigation case.

Madras HC Sets Aside GST Demand Without Opportunity of Being Heard

July 30, 2023 1179 Views 0 comment Print

The Madras High Court sets aside a GST demand and penalty imposed on M.B.M. Steels for an inward supply from a non-existent supplier without affording them an opportunity to be heard.

Extended period of limitation not invocable as mandatory twin factors missing

July 30, 2023 1461 Views 0 comment Print

Jammu Kashmir High Court held that the extended period of limitation as provided under provision to sub -section (1) of Section 11A was not invocable for the simple reason that the twin factors which are sine quo non for invoking the proviso were missing.

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