Goods and Services Tax : The Kerala SGST guidelines address the adjudication of multiple Show Cause Notices, ensuring consistency in decision-making across...
Goods and Services Tax : Learn about GST amnesty provisions for waiving interest, penalties, and regularizing ITC under Section 16(4) of CGST Act. Apply by...
Goods and Services Tax : Learn about GST return scrutiny under Section 61 of the CGST Act, 2017. Understand the process, objectives, and key areas of compl...
Goods and Services Tax : Allahabad HC rules penalty under Section 130 of CGST Act cannot be imposed for excess stock. Proceedings under Sections 73/74 deem...
Income Tax : Learn how losses from speculation business can be set off only against speculation income, with provisions for carry-forward....
Goods and Services Tax : Kerala High Court held that order simply proceeded due to non-submission of reply to show cause notice issued under section 74 of ...
Income Tax : The assessee filed its original return of income which was taken for scrutiny assessment and regular assessment order under sectio...
Goods and Services Tax : Allahabad High Court quashes GST demand due to notices uploaded incorrectly on portal and remands case for fresh proceedings per p...
Goods and Services Tax : Delhi High Court held that keeping in abeyance refund order by exercising powers conferred u/s. 108 of the CGST Act merely on the ...
Service Tax : A Lease Deed was executed between the appellant and Skol Breweries Limited for renting of land, building, plant and machinery by t...
Kerala High Court held that order simply proceeded due to non-submission of reply to show cause notice issued under section 74 of the CGST/SGST Act not justified. Accordingly, matter restored back for fresh consideration.
The Kerala SGST guidelines address the adjudication of multiple Show Cause Notices, ensuring consistency in decision-making across multiple authorities.
The assessee filed its original return of income which was taken for scrutiny assessment and regular assessment order under section 143(3) of the Act was passed on 29-12-2011.
Allahabad High Court quashes GST demand due to notices uploaded incorrectly on portal and remands case for fresh proceedings per prescribed procedure.
Learn about GST amnesty provisions for waiving interest, penalties, and regularizing ITC under Section 16(4) of CGST Act. Apply by March 31, 2025.
Learn about GST return scrutiny under Section 61 of the CGST Act, 2017. Understand the process, objectives, and key areas of compliance for registered taxpayers.
Delhi High Court held that keeping in abeyance refund order by exercising powers conferred u/s. 108 of the CGST Act merely on the basis of intelligence regarding wrongful availment of ITC unjustified since pre-requisite conditions for invoking section 108 not satisfied.
A Lease Deed was executed between the appellant and Skol Breweries Limited for renting of land, building, plant and machinery by the appellant to Skol. The appellant discharged service tax liability under the head “renting of immovable property” services.
Allahabad HC rules penalty under Section 130 of CGST Act cannot be imposed for excess stock. Proceedings under Sections 73/74 deemed more appropriate.
Karnataka High Court held that as per section 16(5) of the CGST Act input tax credit in respect of Financial Years 2017-18, 2018-19, 2019-20 and 2020-21 available in case return u/s. 39 of the CGST Act is filed up to 30.11.2021.
