The Court held that amounts paid under protest before assessment must be considered when calculating the 10% pre-deposit required under Section 26(6A) of the MVAT Act. The ruling restores the appeal and confirms that the statute must be interpreted strictly as written.
The Tribunal held that Section 87A contains no exclusion for long-term capital gains and allowed the rebate since total income remained below Rs.5 lakhs. The order of the lower authorities was set aside.
The Court held that GST registration cannot be restored solely to claim ITC under Section 16(6) when the taxpayer voluntarily cancelled registration. The ruling confirms that Section 16(6) applies only where cancellation has been lawfully revoked.
ITAT Ahmedabad held that reassessment under Section 147 cannot be based on vague or unverified information; specific transactions must be identified to justify additions.
Court orders full compensation to a passenger injured due to crowd pressure in a general coach, emphasizing systemic failures in boarding and deboarding safety.
The Court held that a genuine mistake caused by a misprint in a widely used tax publication justified condoning a 509-day delay in filing Form 9A. The rejection orders were quashed and relief granted under Section 119(2)(b).
Taxpayers must furnish bank account details within 30 days of registration or before filing GSTR-1/IFF. Non-compliance may lead to GST registration suspension.
The Authority held that suppliers of goods cannot issue tax invoices on advances because Notification No. 66/2017 prescribes mandatory timing of tax liability. The ruling clarifies that advances must be documented through receipt vouchers only.
Delhi ITAT rules that reduction in percentage shareholding due to fresh share issuance is not a transfer under Income Tax law, providing relief to minority shareholders.
A detailed look at the revised ITC reporting norms in GSTR-9 following recent notifications and FAQs, highlighting how the new tables prevent double claims and mismatches.
