Production Of CA Certificate After 10 Years Nothing But Afterthought Exercise For Claiming Refund: CESTAT
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the production of CA Certificate after 10 years is...
Once Suppression Of Facts Is Established, Extended Period Of Limitation Can Be Invoked: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that once suppression of facts is established, an extended period...
Service Of Notices, Orders Ought To Be Effected Even Through Email And On DGFT Portal To Avoid Ex-Parte Proceedings : Delhi High Court
The Delhi High Court has held that the service of notices, communications and orders ought to be effected even through email and on the...
Kerala High Court Allows Provisional Release Of Goods Pending Adjudication U/S 130 Of GST Act In Lieu Of Fine
The Kerala High Court has allowed the provisional release of goods pending adjudication under section 130 of the GST Act in lieu of fine.The...
Govt. Designates Additional/Joint Director (Intelligence) Of DGGI-Hq As Nodal Officer For Information Technology (Guidelines for Intermediaries and Digital Media Ethics Code) Rules, 2021
The government has designated Additional/Joint Director (Intelligence) of Directorate General of GST Intelligence Headquarters (DGGI-Hq) as nodal officer for Information Technology (Guidelines for Intermediaries...
Faceless Assessment Officer And Jurisdictional Assessment Officer Have Concurrent Jurisdiction In Issuance Of Reassessment Notice: Madras High Court
The Madras High Court has held that the faceless assessment officer and jurisdictional assessment officer have concurrent jurisdiction for issuance of reassessment notice.The bench...
Notification No. 14/2022 Correcting Error In Formula For Determination Of Eligible Inverted Rate Refunds Applicable Retrospectively : Gujarat High Court
The Gujarat High Court has held that Notification No. 14/2022 correcting the error in the formula for determination of the eligible refund amount under...
GST Commissioner Can’t Review Order Passed By Appellate Authority : Delhi High Court
The Delhi High Court has held that the GST commissioner cannot review orders passed by appellate authority.The bench of Justice Yashwant Varma and Justice...
GIDC Lease Land Sale Not Subject To GST : Gujarat High Court [Read Full Order]
The Gujarat High Court has held that Gujarat Industrial Development Corporation (GIDC) lease land sale is not subject to GST.The bench of Justice Bhargav...
No provision Under DTVSV Act Empowering Designated Authority To Reopen Concluded Settlement : Delhi High Court
The Delhi High Court has held that there is no provision under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) empowering designated authority...
Co-Accused May Apply Separately For Compounding Of Offences U/s 276B and 278B Of Income Tax Act, 1961: Delhi High Court
The Delhi High Court has held that co-accused may apply separately for compounding of offences under section 276B and 278B Of Income Tax Act,...
Central Tax Commissioner Not Proper Officer To Investigate GST Evasion: Karnataka High Court Quashes GST SCN
The Karnataka High Court has held that the central tax commissioner is not a proper officer to investigate GST evasion and has quashed the...
Principle Of Unjust Enrichment Does Not Apply To Refund Of Electronic Cash Ledger : Andhra Pradesh High Court
The Andhra Pradesh High Court has held that the principle of unjust enrichment does not apply to refund of electronic cash ledger.The bench of...
Dept. To Publish GST Notice In Newspaper, If Service Is Not Completed Via Email/Post: Madras High Court
The Madras High Court has held that the department should publish GST notice in newspapers, if service is not completed via registered email/post.The bench...
Placing Matter In Callbook By Customs Dept. Would Not Justify Non-Adjudication Of Notice Within Reasonable Period: Delhi High Court
The Delhi High Court has held that placing matter in the callbook by the customs department would not justify non-adjudication of notice within a...
Delhi High Court Condones Delay In Filing Certified Copy Of GST Order Extending Benefit Of Online Filing Subject To Payment Of Rs. 25,000
The Delhi High Court condoned delay in filing certified copy of GST order extending benefit of online filing subject to payment of Rs. 25,000.The...
Bank Of India Entitled To Income Tax Deduction to BPI On Purchase Of HTM Securities: Bombay High Court Disapproves AO’s Non-Compliance To High Court’s...
The Bombay High Court has disapproved the AO’s non-compliance to high court’s decisions and held that assessee are entitled for deduction to the broken...
Know All Changes In GST W.E.F 1 January 2025
This article deals with ‘Know All Changes In GST W.E.F 1 January 2025’.Updated Versions Of E-Way Bill and E-Invoice Systems Multi-Factor Authentication (MFA)Restricting extension of...
Not Accepting Revised Computation Of Income Citing Delay In Filing Form 9A Leads To Undue Financial Burden To Taxpayer: Bombay High Court
The Bombay High Court has held that non-acceptance of revised computation of income by the department in light of delayed filing of Form 9A...
Andhra Pradesh High Court Quashes GST Assessment Orders Citing Absence Of AO’s Signature And DIN Number
The Andhra Pradesh High Court has quashed the GST assessment orders citing absence of the signature of Assessing Officer and non-mentioning of the DIN...
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