The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the denial of availment of Cenvat Credit on performa invoices was absolutely wrong.
The Calcutta High Court quashed the spot memos which have been furnished along with the communications dated 22nd March 2021. Read order
The Karnataka High Court has held that there is no conflict between the power to levy GST under Goods and Service Tax and the power of the Municipal Corporation to levy advertisement tax
CESTAT said that no basis remains for denial of Cenvat credit to the appellant/assessee herein. Consequently, the imposition of penalty upon the assessee also cannot sustain.
The Jharkhand High Court has held that the initiation of an adjudication proceeding without the issuance of a show-cause notice is void ab initio. Read Court order
GST AAR Gujarat rejected the application filed by the service recipient (SSDCL) to determine SAC & GST rate. Read Ruling
The Delhi High Court bench of Justice Manmohan and Justice Subramonium Prasad has held that the taxpayer could not file a response under the Faceless Scheme due to a technical glitch in the e-filing portal.
The Delhi High Court has stayed the reopening of income tax assessments, keeping in view the credentials of Bharat Heavy Electricals Limited (BHEL)
ITAT said that the assessee is doing non-delivery-based transactions and in such case the turnover has to be determined on the basis of the net of sales and purchase of shares
ITAT has held that the expenditure incurred by the assessee as such on the replacement of wooden body of trucks has to be allowed fully against the income of the assessee in the current year.
The Delhi High Court has quashed an assessment order passed by the revenue department without issuing a prior show cause notice and draft assessment order to the assessee. Read Order
SC directs Government to fill up vacancies of NCLAT and NCLT within two months
Baalu Renukadevi Vs. Union of India, the publication of the list of disqualified directors by the ROC and the deactivation of the DIN of the Appellants is hereby quashed