‘e-Way bills’ expired during transit and petitioner was not in a position to ask for its renewal to competent authority when vehicle entered into territory of State of Tripura.
Section 73 and 74 of CGST Act also provide for recovery of refund where the same has been erroneously granted.
Assessing Officer cannot accept the income for tax purpose and refuse to allow credit of corresponding TDS. Both must go hand in hand.
Y Screens Entertainment (India) Ltd Vs Government of AP (Andhra Pradesh HC) Issue- 3rd respondent cancelled the GST Registration of the petitioner for non filing of returns for a period of six months. Aggrieved thereby, the petitioner filed appeal before the 2nd respondent and vide order in Special Appeal which was dismissed on the ground that […]
GST registration cannot be cancelled for allegedly being a bogus firm as it is not a ground enumerated under Section 29(2) of GST Act
Demand on documentation services raised under Steamer Agent Services, in fact, it is Business Support Services, which came into effect from 01.05.2006, Therefore, documentation services are not liable to service tax prior to 1st May, 2006.
CESTAT held that penalty under Rule 15(1) on the present appellant, who is merely an employee of the Company, is not sustainable.
Sondeep Paul Vs Union of India & Ors. (Calcutta High Court) The writ petition has been filed alleging inaction of the West Bengal State Rural Development Agency (in short ‘WBSRDA’), which is an agency under the department of Panchayat and Rural Development. The petitioner is granted liberty to incorporate the State of West Bengal through […]
Pawan Edifice Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that there is no dispute on the fact that the appellant have been providing the construction of residential complex along with material and they have paid the VAT to the State Government. In this regard, they have also produced the VAT returns. In […]
Bombay High Court held that notice not setting out the material that provided the basis for assumption of jurisdiction u/s. 147 and 148 of the Income Tax Act is without jurisdiction and unsustainable in law.
