M/s. Napin Impex Pvt. Ltd. Vs Commissioner of DGST Delhi (Delhi High Court) The petitioner alleges that its premises were visited by the Revenue authorities on 29.08.2018 when the DGST officials directed production of books of accounts and other documents. Since the petitioner was not in possession of those, it sought 24 hours time for […]
Delhi High Court has asked Central Government to file details of (i) GST Refund applications filed and claimed (ii) refund applications pending with amount claimed (iii) refunds which have been issued and (iv) refunds paid by the Central Government and the State Government and (v) steps taken to remove the alleged grievances.
Indusind Media Communications Ltd. & Anr Vs Union Of India & Ors. (Delhi High Court) The GSTR-3B form – in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are […]
Appellant Foundation of Tax and Accounting Professionals (FTAPs) has withdrawn the writ in view of Further extension of Tax Audit Due Date by CBDT to 31.10.2018.
Public information officer Vs V. Chaudhary (Delhi High Court) In terms of the RTI Act, all information as available with the public authority is required to be provided to the citizen unless it is exempt from disclosure under Section 8 of the RTI Act or otherwise pertains to the organizations that are excluded from the […]
During the course of search, various documents, cash and jewellery were seized. Statements of the petitioner, his family members, employees and directors of associate companies were recorded under Section 132(4) of the Act. The petitioner had surrendered Rs.20 crores before Investigation Wing of the Income Tax Department on 21stApril, 2014.
PCIT Vs N.S. Software (Firm) (Delhi High Court) It is now a settled proposition of law that even if AO for the person from whose premises documents were seized is the same as the AO for the person to whom document belonged, separate satisfaction notes must be recorded. In the instant case, the AO’s note […]
Northern India CA Federation Vs. Central Board Of Direct Taxes (Delhi High Court) In respect of appeal filed by Northern India CA Federation by which it requested Hon’ble Delhi High Court to direct CBDT to extend the due date of Tax Audit and relevant Income Tax Returns to 31st October 2018. Hon’ble High Court while […]
Rakshit jain Vs ACIT (Delhi High Court) It is the argument of the petitioners that the obligation to verify and submit the ITR on behalf of the company has been placed by the legislature at the door of the managing director of the company and, consequently, it is inappropriate and unfair to rope in the […]
Prabhat Agarwal Vs DCIT (Delhi High Court) In this case revenue played a subterfuge, in trying to cover up its omission, and in ante dating the record, in the attempt to establish that such reasons existed, and this court’s interference was not called for. In these circumstances, this court hereby directs the Chief Commissioner concerned […]
