Karnataka HC rules single show cause notice for multiple tax periods invalid under CGST Act, emphasizing separate assessment for each financial year.
Supreme Court examines writ jurisdiction under Article 226, emphasizing disclosure of facts and timely filing in HMT Ltd. vs Smt. Rukmini land acquisition case.
The Calcutta High Court set aside orders in Hriday Kumar Das vs. State of West Bengal, remanding the case for fresh consideration of tax liabilities and penalties.
Delhi HC clarifies Rule 86A of CGST Rules, restricting debit of ITC in ECL. Blocking applies only to available ITC, no requirement to replenish past usage.
Consequently, the assessable value and duty must be redetermined. The goods were correctly held to be liable for confiscation under section 111(m) but were not actually confiscated nor any redemption fine was imposed.
There was no indication of action for cancellation having taken by DGFT authorities or any information provided by Revenue that an action was later taken by DGFT authorities.
Assessee filed his original income tax return on 31-08-2019 and revised the return on 19-06-2020. He submitted Form 67 to claim the foreign tax credit but AO denied the FTC claim due to the late filing of Form 67.
Order u/s 129 (3) quashed by Patna HC as it was passed after expiry of 7 days from date of Notice MOV 07 ,which was held violative of section 129(3) limitation
Allahabad High Court rules confiscation proceedings under Section 130 of CGST Act cannot be initiated for excess stock; tax must be assessed under Sections 73 or 74.
Calcutta HC directs Ravi Taparia to pay Rs. 5 lakh as pre-deposit for appeal. Order emphasizes alternate remedy over costs imposed on the appellant.
