Assessee was registered under GST Act, had its original GSTIN cancelled in September 2018 and was later assigned a new GSTIN in September 2019. Assessee had filed its monthly returns in GSTR-1 and GSTR-3B through the common portal.
ITAT Delhi held that order passed u/s. 148A(d) is non-speaking since AO failed to provide adequate counter explanation against reasons furnished by the assessee. Accordingly, assessment u/s. 147 non-est and void ab initio.
ITAT Ahmedabad held that co-operative society is eligible for deduction under section 80P(2)(d) of the Income Tax Act towards interest income earned from investment in other co-operative bank. Accordingly, deduction allowed and appeal by revenue dismissed.
Calcutta HC quashes state GST SCN and order, citing overlap with central authorities’ prior action for the same tax period and subject matter under GST law.
Andhra Pradesh HC highlights procedural lapses in GST seizure under Section 129. Court directs timely completion of proceedings within two weeks.
Allahabad HC grants stay on recovery against Saru Silver Alloys Pvt Ltd, noting challenges to Rule 96(10) of CGST Rules, 2017, amid legal developments.
Book entry/manner of book keeping cannot lead to demand of service tax; (ii) recoupment/booking of costs between two divisions of the same company cannot amount to provision of service as there is no service provider and no service receiver;
CESTAT Mumbai dismisses the Department’s appeal, allowing Oerlikon to claim CENVAT credit at Pune. The ruling emphasizes revenue neutrality and pre-2016 Rule 7 provisions.
Bombay High Court held that reopening of assessment u/s. 147 in absence of any fresh material, based on material already available during assessment proceedings, tantamount to mere change of opinion and the same is not permissible in law.
Kerala High Court held that financial distress of the employer is not at all an excuse for denying or delaying payment of gratuity. Thus, held that no further time can be granted to employer for payment of gratuity.
