Delhi HC rules reimbursements to NRAEs not subject to TDS as “fees for technical services,” clarifying scope of Section 9(1)(vii) and TDS under Section 195.
GST authorities could not invoke penal provisions under the Indian Penal Code ( IPC ) without applying the corresponding penal provisions under the GST Act, 2017 especially when the allegations of issuing fake invoices to avail input tax credit ( ITC ) fraudulently fall under the scope of the GST Act.
Proper officer under Customs Act could detain the goods or stall the process of importation, without forming a requisite opinion in support of a suspicion that he had regarding the issue of Country-Of-Origin (COO) certificate or the origin of the imported articles.
Delhi High Court held that section 45(3) of the Customs Act provides that the custodian of the imported goods having been in custody is liable to pay duty in case they are pilfered while in custody. Accordingly, customs duty and penalty rightly levied.
Madras High Court held that passing of order cancelling GST registration without considering the submitted proofs is unsustainable. Accordingly, revoked the cancellation order.
Madras High Court held that there cannot be any excuse for not filing the counter affidavits in time. Thus, Standing Counsel directed to be prompt in filing the counter affidavits and make themselves ready to argue the cases without seeking more adjournments.
The action for reassessment which was commenced pursuant to the Section 148A(b) notice dated 27 May 2022 could not be countenanced and was liable to be quashed as there were no reasons underlying the formation of opinion that income had escaped assessment.
Kerala High Court held that income received by Co-operative Society by way of interest, on deposits of surplus profits earned by it, qualifies for the deduction contemplated under Section 80P(2)(a) of the Income Tax Act.
Orissa High Court quashed GST demand on Alfa Cityinfra due to a defective SCN violating natural justice. Extended time for response and assured personal hearing.
Madras High Court permits Tirupathi Packaging to respond to GST demand with conditions, including a 10% payment of disputed tax amount.
