On pursuits by the resolution professional the earlier notices issued by the Respondent Authority in regard to the Hotel were provided and ascertained the details of the arrears of tax to be paid by the Corporate Debtor.
CESTAT Ahmedabad held that Chartered Accountant certificate stated that duty incidence has not been passed on to the customers. Hence, refund cannot be rejected by brushing aside Chartered Accountant certificate without any cogent reason.
ITAT Jaipur allows Ashok Kumar Jain’s appeal for statistical purposes, remanding capital gains issue to AO for reconsideration with due process.
Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is required to obtain registration under Kerala Value Added Tax Act, 2003 [KVAT Act]. Thus, writ dismissed accordingly.
Allahabad HC directs U.P. State to clarify STO’s power to impose GST penalty under Rule 86B and Section 129.
Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST notification.
Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal Lifestyle and L&T Realty.
Bombay High Court declines to quash reassessment notice against Sanjay Patel, citing incomplete information and liberty to appeal.
Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to non-filing of returns.
Gujarat High Court quashes Income Tax notice u/s 148 and order u/s 148A(d) against Ammann India, citing non-consideration of ITAT order.