GST Registration cannot be cancelled Retrospectively unless it is intended dent taxpayer’s customers input tax credit availed in respect of the supplies made by tax payer during such period.
ITAT Ahmedabad ruling regarding Section 54 deduction to a Hindu Undivided Family (HUF) for property purchase in an individual’s name. The decision emphasizes the principle against allowing a change of opinion in reassessment proceedings, based on established legal precedents.
In a case concerning Thenkumarai Primary Agricultural Cooperative Credit Society, Madras High Court’s liberal interpretation of Section 119(2)(b) of Income Tax Act allows condonation of delay in filing return of income, considering genuine hardship faced by petitioner.
In the case of Vijay Rajnikant Patel Vs PCIT, ITAT Ahmedabad rules that Section 263 revisionary powers are limited to issues addressed in limited scrutiny, ensuring adherence to CBDT instructions.
In a case of erroneous GST return filings by an auditor, the Madras High Court orders the restoration of GST registration, acknowledging genuine transactions and directing corrective measures.
Bombay High Court affirms eligibility under Sabka Vishwas (Legacy Dispute Resolution) Scheme. Full analysis of Gautam Hospitality Pvt. Ltd. vs Principal Commissioner GST & Central Excise.
Read the ITAT Bangalore order in the case of Space Employees Cooperative Housing Society Ltd. vs. ITO. Learn about delay condonation & Section 80P(2)(d) relief for ISRO Employees Society.
Dive into the case of Subh Sri Agencies Vs Deputy State Tax Officer where the High Court addresses discrepancies in GST returns due to customs duty Input Tax Credit.
In the Delhi High Court case of Maurya Industries vs Union of India, customers were denied Input Tax Credit after retrospective GST registration cancellation. Full judgment analysis here.
In Mahabir Singh Joon Vs Income Tax Officer case, Delhi High Court dismisses writ petition challenging Section 148A(1)(d) order, finding service notice dispute not substantial.
