GST Advance ruling application rejected as applicant had only deposited Rs. 5,000 under SGST and not under CGST, failing to fulfill prescribed fee requirement under CGST Act.
Non-payment of requisite fee can lead to rejection of GST Advance Ruling application without addressing substantive questions raised by applicant.
Neither the applicant has submitted his application for Advance Ruling in prescribed format i.e. ARA-01, nor has deposited the requisite fee for filling Advance Ruling application. Thus, the application is hereby filed without any ruling.
Punjab State Power Corporation Limited (GST AAR Punjab): Prepayment premium to be charged by PFC, New Delhi for prepayment of loans is taxable under CGST Act, 2017
Explore the Apollo Tyres Ltd. vs CIT case where issues arise regarding the applicability of DTAA provisions without a new notification.
Explore the ITAT Delhi order in ACIT Vs Vibha Taneja case for A.Y. 2014-15. Learn how the CIT(A) defended the assessee against unexplained money addition, citing possession and registered sale deed.
Assessee had not been able to make out a prima facie case in its favour and had a ‘lot to answer’ in the appeal. Assessee’s plea of financial stringency based on its balance-sheet also inspired no confidence as according to AO, the accounts had not been properly maintained, therefore, assessee’s application for stay of demand during the pendency of the appeal before the Commissioner of Income Tax (Appeals) against the assessment order was rightly dismissed.
Delhi High Court ruling on PCIT Vs Burda Druck India Pvt. Ltd. explores AO’s authority in deciding business loss carry forward. Full text and analysis here.
Delhi High Court ruling in PCIT vs. Verizon Communications India Pvt. Ltd. case: Analysis of 80IA deduction, expansion of telecom services, and tax holiday denial.
Explore the Delhi High Court judgment on Intertek India vs ITO. No TDS for management fee to Associated Enterprises not classified as ‘Fee for Technical Services.’ Full analysis of the case.
