Delhi High Court held that enhanced credit under GST regime by revising TRAN-1 based on revising manually excise return within specified time limit is acceptable. Accordingly, order quashed and appeal allowed.
CESTAT Delhi rules car dealer incentives from manufacturers are not taxable under Business Auxiliary Service, affirming principal-to-principal sales transactions.
Karnataka High Court directs disposal of appeal without insisting on payment of 20% as pre-deposit since the same were high-pitched demands. Accordingly, unconditional stay granted and directions for disposal of appeal given.
ITAT Lucknow remands tax appeals of Uttar Pradesh Rajkiya Nirman Ltd. for AY 2014-15 to 2016-17, directing CIT(A) to re-examine issues after providing the assessee an opportunity of hearing.
ITAT Delhi overturns PCIT’s revision order against Umesh Garg, ruling the original assessment wasn’t erroneous or prejudicial to revenue, citing sufficient inquiry.
An Enquiry has been ordered and on completion of the Enquiry an Enquiry Report was submitted by the Enquiry Officer. In the Enquiry Report, the enquiry officer held that the appellant has violated the provisions of Regulation 10 (d) by not advising the importer to comply with the provisions of Customs Act, 1962.
ITAT Delhi grants Tata Teleservices significant tax relief, ruling pre-operative expenses for telecom expansion and customer acquisition costs as revenue expenditure.
Bombay High Court rules against denying Cash Compensatory Scheme benefits for Castor Oil exports, stating a technical test change does not alter the product’s nature or eligibility.
Gauhati High Court affirms summary notice in Form DRC-01 is not a valid substitute for a formal show cause notice under Section 73(1) of the GST Act, citing a prior judicial precedent.
Delhi High Court sets aside GST order against Supper Club, citing lack of fair hearing and unaddressed replies. The ruling intertwines with a larger Supreme Court review of GST deadline extension notifications affecting businesses nationwide
