Allahabad High Court rules on remedy under Rule 159(5) against provisional attachment under CGST. Case details and judgement inside.
Delhi High Court’s decision on a plea concerning provisional attachment order and supplier communications under the CGST Act. GST Dept promises care.
CESTAT Kolkata orders re-adjudication in the Surya Coke case against recovery of arrears of Central Excise Duty for 2011-2014. Read the details.
Delhi High Court allows Sukhmeet Kaur to reply to SCN, underlining the relevant stage to present facts under Section 148A(b) of the Income Tax Act.
ITAT Ahmedabad rules deduction under Section 54 of the Income Tax Act not allowable in current year. Orders reexamination for Previous A.Y. Details here.
CESTAT held that effluent does not qualify to be a ‘good’ as per Sales of Goods Act, 1930 and as per definition of GTA only transportation of ‘goods’ is covered under GTA service. Thus, transportation of effluent by GTA is out from ambit of service tax.
In the present case, the investigation was aimed at detecting tax evasion. Thus, seizure of cash which did not form part of the stock in trade was not justified. Accordingly, the retention of such cash by the Revenue department was not correct.
The assessee company was engaged in business of trading and manufacturing of Bakery items. It filed its return on 12.03.2022 declaring total income of Rs. 14,22,15,640/-. During the year under consideration, assessee has made payment of Rs. 15,22,68,970/- on 16.02.2021 to M/s Everfoods Asia Pvt. Ltd.
The assessee, M/s. K.K. Patel Finance Ltd has jurisdiction in Indore. The Assistant Commissioner of Income Tax passed assessment orders, indicating jurisdiction. The parties discussed appellate jurisdiction between the ITAT and the High Court based on the Assessing Officers location. The assessees counsel requested the appeals be transferred to the ITAT Indore Bench for adjudication.
The assessee is a company engaged in the business of Air Transport of Passengers and is a holder of Non-Scheduled Air Transport (Passenger) Services (NSOP) permit granted by the Director General of Civil Aviation / Ministry of Civil Aviation.
