Delhi High Court held that cancellation of GST registration does not affect the taxpayer’s liability under relevant enactments. This, application for cancellation of GST registration allowed since petitioner has stopped carrying on its business.
The article analyzes the treatment of LLCs under the India-USA DTAA, focusing on taxation implications for foreign entities in India.
Explore the Bombay High Court’s ruling on Pall India Pvt Ltd’s goods classification dispute with the Union of India. Key points and implications discussed.
Gujarat High Court examines whether certified copy submission in GST appeals is mandatory under amended GST Rules 108 and 109, following RGS Impex’s petition.
Gujarat HC quashes VAT Tribunal’s orders on pre-deposit in THA Vrajlal Tribhovandas case, restoring the revision application under VAT Act without pre-deposit.
Andhra Pradesh High Court upholds dismissal of GST appeals filed beyond statutory limits in Venkateswara Rao Kesanakurti vs. State of Andhra Pradesh.
Merely uploading notices and orders under View Additional Notices & Orders section without direct communication to taxpayer did not amount to proper service of SCN.
It was held that assessee to provide concrete evidence establishing the genuineness of the cash deposits in accordance with CBDT Circular wherein the various instructions had been issued by CBDT dated 21.2.2017, 3.3.2017, 15.11.2017 & 9.8.2019.
Fees collected by the agricultural market committee for its services were not tax and was generally defined to be a charge for a special service rendered to individuals by some Governmental agency.
AO passed TDS order issued for non–deduction of TDS and interest thereon u/s 201(1) and 201(1A) was beyond the four-year limit and the same was barred by limitation under section 201(1) was invalid.
