Held that refund under rule 5 of the Cenvat Credit Rules is available on legal services offered by the assessee to the recipient of service located outside the taxable territory.
High Court held that taxpayers cannot be asked to wait endlessly for the respondents to contest the order of the Commissioner (Appeals).
Dilipkumar Premji Chheda Vs ITO (Bombay High Court) 1. Issue notice. Mr. Ajeet Manwani, learned counsel waives service for the Respondents. Objections be filed in six weeks. 2. Learned counsel for Petitioner states that the impugned notice dated 7th April, 2021 issued under Section 148 of the Act is unsustainable in law and in as […]
HC sets aside order cancelling GST registration, and held that SC suo moto extension of limitation period is applicable for filing appeal against cancellation
The petitioner attempted to file a representation to revoke the cancellation of registration. The same was not accepted, since the request for revocation is not filed within the statutory period of 90 (30+60) days. The representation for revocation of cancellation of registration could not be done.
Held that pension is deferred salary, akin to property under Article 300A of the Constitution of India. The right to pension is a constitutional right.
Held that insurance company is not required to deduct TDS on interest on compensation till 01.06.2015. However, after 01.06.2015, TDS is deductible if interest exceeds Rs. 50,000 per claimant per financial year.
Held that certain information sought by petitioner was favoured to be furnished in time bound way, respondent couldn’t close the appeal of petitioner leaving culpable delay to go with impunity. Penalty u/s 20 of RTI imposed for delay for furnishing information.
Delhi HC directs STBA to formulate suggestions for improving GSTN system, which, is creating impediments in smooth administration of CGST
HC held that when assessee adjusted excise duty payable on closing stock of finished goods with available input credit and paid remaining amount after said adjustment, would tantamount to actual payment and no disallowance could be made under section 43B of Income-tax Act, 1961
