Calcutta High Court held that GSTR-9 returns should also be considered in case the Input Tax Credit (ITC) not reflected in GSTR-3B. Accordingly, matter restored for re-adjudication by considering GSTR-9 return.
ITAT Chennai held that exemption under section 11 of the Income Tax Act is allowable inspite of certain errors while filing form 10B since the claim is supported by audited financials, revised audit report and revised computation.
Madras High Court quashes GST assessment order, mandates personal hearing, and allows document submission after 10% tax deposit.
Assessee did not file a revised return in response to the Section 148 notice nor did she request the AO to treat her original return as the one filed under the said notice. The court cited the GKN Driveshafts judgment, stating that the assessee should file a return and then seek reasons for reopening.
Bombay High Court held that Stressed Assets Stabilization Fund is a deemed dealer as per Explanation to section 2(8) of the Maharashtra Value Added Tax, 2002 [MVAT Act] and hence liable for payment of tax.
Delhi High Court held that Section 260A of the Income Tax Act refrains from incorporating a specific provision permitting the filing of a cross-objection. Thus, cross objection would not be maintainable.
Rajasthan High Court quashes income tax reassessment for NRI property purchase. Learn why source of funds matters in tax cases.
Gujarat HC allows IGST refund under Section 16(3)(b) and directs authorities to amend shipping bills in ICEGATE to resolve GST ID and PAN mismatch issues.
Madras High Court held that reopening of assessment u/s. 148 of the Income Tax Act based on the judgement of Hon’ble Supreme Court judgement is tenable as Supreme Court has not given direction to reopen completed assessment.
Delhi High Court held that retrospective cancellation of GST registration without assigning reason in SCN and in final order is unjustifiable. Accordingly, writ allowed and order cancelling registration quashed.
