ITAT Chennai held that a small delay of 9 days in filing of an appeal condoned on the basis of reasonable cause as Chartered Accountant was busy in filing of return of Income and GST returns.
CESTAT Delhi held that additional incentive received by the dealer for meeting certain targets is in the form of trade discount and is not a payment for any service. Accordingly, service tax not leviable on the same.
Rajasthan High Court granted bail for person accused for alleged offences under GST as main accused has already been released on bail.
Supreme Court remanded the matter for fresh consideration in respect of exemption u/s 2(15) or section 11 in respect of publication of advertisement for consideration in light of Ahmedabad Urban Development Authority.
Accused admitted to have orchestrated the fake ITC fraud involving 05 fake firms, which have issued goods less invoices and passed on fraudulent input tax credit of GST amount to Rs.24 crores.
Assessee was unable to furnish any cogent explanation supported by evidence to establish that the consultancy charges paid are not in the nature of FTS.
Arya Samaj Vs ITO (ITAT Delhi) Before ITAT, it was pleaded that the assessee has wrongly filled the column A(i) pertaining to “Other details” the ITR7 and since CPC is a automated process, the adjustment has also been wrongly made. It was argued that had there been a notice issued before making an adjustment, the […]
K Ponmudi Vs ACIT (Madras High Court) The petitioner has challenged the impugned assessment order on the following grounds: a) Despite several requests made by the petitioner to the respondents, requesting them to furnish the evidence based on which they have found that M/s. SRS Mining is alleged to have paid Rs.20,00,000/- as illegal payments […]
From the record it is apparent that this Court by order dated 08.05.2019 passed in W.P. No. 26509/2018 had directed the complaint/representation of the petitioner to be considered within two weeks. The same was made by the petitioner on 20.05.2019 and as per the petitioner, the same has not been decided till now and the impugned notice has been issued.
Defect in statutory notice in not striking out of irrelevant ground vitiates penalty proceedings for the reason that assessee has not given sufficient notice for preparing his defense, as to grounds on which penalty proceedings have been initiated.
