In re Chamundeshwari Electricity Supply Corporation Limited (GST AAR Karnataka) i. Since the Government of Karnataka holds 99.99% of equity in the Corporation, whether the Corporation is considered as ‘Governmental Authority’ or ‘Local Authority’? Chamundeshwari Electricity Supply Corporation Limited cannot be considered either as “Governmental Authority” or “Local Authority”. ii. Since the Corporation is fully […]
Shree Siddhi Foods Vs ACIT (Gujarat High Court) In this case request of adjournment for seven days was not acceded to by explicit order. Thereafter, when the order was passed under Section 148A(d) on 31.3.2022, he was oblivious of the reply which was tendered by the petitioner-assessee. This practice of not responding to the request […]
In re Suez India Private Limited (AAR Karnataka) i. Whether the services provided to Bengaluru Water Supply and Sewerage Board would be considered as a service provided to a governmental authority under GST Laws? The services provided to Bengaluru Water Supply and Sewerage Board (BWSSB) would be considered as a service provided to a Governmental […]
Mahajan Fabrics Pvt Ltd Vs Commissioner CGST And Ors (Delhi High Court) The Hon’ble Delhi High Court in M/s. Mahajan Fabrics Pvt. Ltd. v. Commissioner, CGST and Ors. [W.P. (C) 6727/2022 dated February 6, 2023] has set aside the order passed by the Appellate Authority, disallowing the refund claimed by the assessee. Held that, the […]
Petitioner should approach Commissioner, State Taxes with a request for extension of time limit for submission of Form GST ITC-01, which may be considered in accordance with law.
Rudraksh Detergent & Chemicals Pvt Ltd. Vs ACIT (ITAT Rajkot) Controversy before us relates whether the expenses incurred by the assessee on the road construction amounts to capital expenditure in the given facts and circumstances. There is no ambiguity that the assessee shall gain the benefit out of the road expenses incurred by it. But […]
Where notices were issued to assessee under Section 263 after his death notice could not have been validly served upon assessee, therefore, said notices are invalid and liable to quash. Assessment order framed under dead person is also liable to be quashed.
Galaxy Construction and Contractors Pvt. Ltd. Vs DCIT (ITAT Pune) The issue in the present appeal relates to levy of penalty under the provisions of section 271(1)(c) of the Act. The penalty was levied by the Assessing Officer in respect of addition made under the provisions of section 36(1)(iii) of the Act. It is an […]
Petitioner was surprised that jurisdiction had been shifted from Bhubaneswar to Balasore and he accordingly filed an objection on 10th March, 2016.
Laviosa Trimex Industries Pvt Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad) Appellant is a CHA and they have issued the invoices showing the description as Custom House Agency Service Charges. Therefore, there is no dispute that the services on which the refund claim was made is indeed CHA Service. Moreover, even if any other service […]
