The Punjab and Haryana High Court ruled on tax notices under Section 148, setting aside the jurisdictional proceedings in the case of Fastway Citizen Cable Network.
Patna HC rules GST demands cannot be imposed on ex-directors for transactions post-resignation. Petitioners must clarify liability to Assessing Officer.
Putting together a structure of plywood sheets cannot be construed as constructing a residential house. The Inspector had also reported that there was no electricity or water connection on the land and electricity was used by genset.
Madras High Court orders Department to review appeal by Sri Shanmuga Motors, filed beyond condonable period, on its merits, disregarding limitation issues.
Service tax is only payable on the MDR and not separately on the interchange fee charged between the acquiring and issuing banks.
The ITAT Indore accepts peak credit theory in Kamal Chand Sisodiya Vs ITO, stating past savings can explain cash deposits, limiting unexplained income.
Concept of Reverse Charge under CGST Act, 2017 & IGST Act, 2017 explained in a lucid manner covering list of Goods & Services covered under RCM
The concept of reverse charge mechanism was introduced in erstwhile Service Tax laws. Generally, tax is payable by the person who provides Services but under reverse charge mechanism the liability to pay tax has shifted to recipient of Services.
Delhi HC rules Revenue Department cannot block ITC beyond available credit in the Electronic Credit Ledger under Rule 86A of CGST Rules, protecting taxpayer rights.
Calcutta High Court rules GST registration cannot be cancelled without specific grounds, dismissing Limton Metals’ writ petition challenging cancellation notice.
