There is no cavil that an addition can made on the basis of documents, which are found during the course of Search and Seizure operations if on appreciation, it is found that the said documents have a bearing on the income of the Assessee.
Delhi High Court rules against arbitrary retrospective GST cancellation for Bangalore Sales Corporation, citing procedural delays and lack of justification.
Bombay High Court held that revocation of courier licence justified on account of non-compliance with the obligations under Regulations 13(a), 13(i), and 13(g) of the Courier Imports And Exports (Clearance) Regulations, 1998. Accordingly, writ petition dismissed.
Kerala High Court held that GST notice issued via WhatsApp is not a valid mode of service of notice as contemplated under Section 169 of the Central Goods and Services Tax Act, 2017. Accordingly, appeal allowed and matter restored back to competent authority for fresh consideration.
Gujarat High Court held that GST orders uploaded on GST portal cannot be unsigned as upload on GST portal is not possible without signature. Accordingly, writ petition is dismissed as being devoid of merit.
Gujarat High Court dismisses plea challenging GST interest advisory, clarifying new Rule 142B requires intimation before recovery under Section 79.
Prasad Film Laboratories Pvt. Ltd. Vs ACIT (Telangana High Court) Payments in Normal Business Course Not Deemed Dividend under Section 2(22)(e): Relief for M/s. Prasad Film Laboratories Pvt. Ltd., Telangana High Court Clears Misapplication of Deemed Dividend Provisions in Inter-Company Business Transactions Background: M/s. Prasad Film Laboratories Pvt. Ltd., a closely held company, filed appeals against […]
Therefore, the amount distributed by it to the Petitioner would not qualify as exempt dividend income under Section 10(34) of the Act. This to our mind would be merely a “change of opinion”.
Madhya Pradesh High Court nullifies GST penalty due to denial of cross-examination, reinforcing natural justice principles for adjudication orders.
The Petitioner is an Indonesian Company, having its manufacturing plants in Indonesia. It manufactures Viscose Staple Fibre (VSF) and had exported Viscose Staple Fibres (VSF) to its customers in India.
