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GST Penalty Shouldn’t Exceed Invoice Value Without proper evidence & reason

May 5, 2024 1299 Views 0 comment Print

Explore the detailed analysis of the Ashish Kumar Sharma Vs Deputy Commissioner case by Calcutta High Court regarding the computation of penalty amount by the GST department.

High Court Quashes Invalid Notice & Order: AO Lacks Jurisdiction

May 4, 2024 3597 Views 0 comment Print

In Nimir Kishore Mehta Vs ACIT, Bombay High Court invalidates notice & order under Section 148A(b), ruling AO lacked jurisdiction. Details & analysis here.

‘Transit Rent’ not liable to tax so no TDS deductible on it under Section 194I

May 4, 2024 5163 Views 0 comment Print

Explore implications of Bombay High Court’s ruling on TDS deduction under Section 194I for ‘Transit Rent’. Get insights into judgment of Sarfaraz S. Furniturewalla Vs Afshan Sharfali Ashok Kumar & Ors.

Analysis of Hexaware Technologies Limited Vs ACIT: Bombay High Court Ruling

May 4, 2024 22785 Views 0 comment Print

Hexaware Technologies Limited Vs ACIT (Bombay High Court) The case of Hexaware Technologies Limited Vs ACIT, heard in the Bombay High Court, addresses significant issues surrounding reassessment proceedings under Section 148A of the Income Tax Act, 1961. This article delves into the key aspects of the case, the court’s findings, and their implications. Detailed Analysis: […]

Expiry of waybill: No penalty if  no intention to evade tax  

May 4, 2024 3636 Views 0 comment Print

Learn about the recent judgment of Maa Amba Builders & Anr. vs Assistant Commissioner of Revenue by Calcutta High Court regarding expiry of e-way bills and penalties.

GST: Order must be passed with 7 days of service of notice of detention/seizure

May 3, 2024 2100 Views 0 comment Print

Learn about the Patna High Court’s ruling in Pawan Carrying Corporation v. State of Bihar clarifying the seven-day timeline for issuing orders after the detention or seizure of goods.

Section 148 Notice Invalid; Should Have Followed Faceless Regime: Section 151A

May 3, 2024 24204 Views 1 comment Print

Detailed analysis of Bombay High Court’s ruling on Hexaware Technologies Ltd vs ACIT. Invalid notice under Section 148 scrutinized. Time limitation, violation of CBDT Circular, faceless regime, jurisdictional conditions, change of opinion, and more explored.

Petitioner Liable for Interest on Erroneous ITC/GST Refund: Madras HC

May 3, 2024 7026 Views 1 comment Print

Learn about the recent Madras High Court decision in the case of Razack Trading Company vs. The Assistant Commissioner (ST) (FAC) regarding the applicability of interest on erroneous refunds under Section 50 of the CGST Act.

Gujarat HC Grants Bail in Rs. 6.67 Crore GST Evasion Case

May 3, 2024 1971 Views 0 comment Print

Detailed analysis of the bail application by Dipen Champaklal Shah in connection with a GST Act case in Gujarat High Court. Learn about the arguments, court’s decision, and conditions for bail.

Appellate Authority can condone delay in Filing GST Appeal beyond limitation period: Calcutta HC

May 3, 2024 2358 Views 0 comment Print

Mukul Islam Vs Assistant Commissioner of Revenue (Calcutta High Court) The Calcutta High Court recently delivered a judgment in the case of Mukul Islam versus Assistant Commissioner of Revenue, pertaining to a writ petition challenging the refusal to condone delay in maintaining an appeal under Section 107 of the West Bengal Goods and Services Tax […]

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