The Ld. AR requested that the matter may be remitted to the Ld. AO while the Ld. DR supported the order of the Ld. CIT(A). After considering the facts of the case, we deem it appropriate in the interest of justice and fair play that another opportunity needs to be provided to the assessee to represent her case properly before the Ld.
CESTAT Chennai held that CENVAT Credit in respect of service tax paid on input services i.e. Management or Business Consultant’s Service’ and ‘Business Support Service’ is duly eligible. Accordingly, disallowance of credit set aside.
Madras High Court held that provisions of section 16(2)(c) of the Central Goods and Services Tax Act, 2017 read with rule 36(4) of the Central Goods and Services Rules, 2017 are not violative of Article 14 of the Constitution of India. Accordingly, writ petition dismissed.
Orissa High Court quashes royalty, additional charges, and penalty demand on Raja Bricks for stacked minerals, citing natural justice violation and ordering fresh hearing.
ITAT Jaipur held that delayed filing of Form No. 67 cannot be reason for denial of Foreign Tax Credit since filing of Form 67 is procedural/ directory requirement. Accordingly, appeal allowed and order of CIT(A) set aside.
J&K High Court mandates Home Ministry to pay GST on hotel accommodation rent, in addition to fixed rent, citing prior precedent. Hotelier must register for GST.
Madras High Court directs Customs to consider a firm’s plea for warehoused cashew nut clearance amid a commercial dispute over an import contract.
Calcutta High Court ruled that appellate authorities can accept additional evidence in GST appeals for fair disposal, even if Rule 112(1) conditions aren’t fully met.
NCLAT dismissed an appeal against a CIRP order but granted appellant liberty to seek a withdrawal of proceedings under Section 12A if a settlement is reached.
CESTAT Delhi held that regulation 10(n) doesn’t require Customs Broker to keep continuous surveillance on client to ensure that client operates from that address and has not changed his operations. Accordingly, order revoking customs broker license set aside.
