GST Notices to Cancelled Registrants Must Be Served Through Means Other Than GST Portal: Madras HC [Read Order]

In a recent ruling, the Madurai Bench of the Madras High Court has held that service of GST notices through the common portal alone is not valid when the taxpayer’s…

Continue ReadingGST Notices to Cancelled Registrants Must Be Served Through Means Other Than GST Portal: Madras HC [Read Order]

Manager Continues Business Post-demise of Proprietor: Madras HC Refuses to quash S. 74 GST Order, Says S. 93 Liability May Arise [Read Order]

The Madurai Bench of the Madras High Court has refused to interfere with a GST ( Goods and Services Tax ) assessment order issued under Section 74 of the GST Act, 2017,…

Continue ReadingManager Continues Business Post-demise of Proprietor: Madras HC Refuses to quash S. 74 GST Order, Says S. 93 Liability May Arise [Read Order]

Stock Trader Wins Appeal: ITAT Rules 63 Client Code Changes Alone Can’t Prove Income Escape [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has quashed a Rs. 12.56 lakh tax addition against a share trader, holding that frequent client code modifications (CCMs) alone cannot establish tax…

Continue ReadingStock Trader Wins Appeal: ITAT Rules 63 Client Code Changes Alone Can’t Prove Income Escape [Read Order]

Renting of Residential Property to Govt for Backward Class Girl’s Hostel Exempt from GST: AAR [Read Order]

The Maharashtra Authority for Advance Ruling (AAR) ruled that the supply of renting services provided to the Social Justice and Special Assistance Department of Maharashtra Government for operating a girl's hostel for…

Continue ReadingRenting of Residential Property to Govt for Backward Class Girl’s Hostel Exempt from GST: AAR [Read Order]

GST order Passed Just One Day Before Personal Hearing Date: Madras calls out Clear Violation of Natural Justice [Read Order]

The Madras High Court set aside a GST ( Goods and Services Tax ) order that was passed a day before the scheduled personal hearing. Justice Krishnan Ramasamy, presiding over the matter…

Continue ReadingGST order Passed Just One Day Before Personal Hearing Date: Madras calls out Clear Violation of Natural Justice [Read Order]

200% Penalty on Expired E-Way Bill for Zero-Rated Export to UAE: Gujarat HC reduces Penalty to Rs. 25k [Read Order]

In the matter of 200% penalty on the expired e-way bill under Goods and Services Tax (GST) for the zero rated exports to UAE, the Gujarat High Court reduced the penalty amount…

Continue Reading200% Penalty on Expired E-Way Bill for Zero-Rated Export to UAE: Gujarat HC reduces Penalty to Rs. 25k [Read Order]

GST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter [Read Order]

The Madras High Court has set aside a GST ( Goods and Services Tax ) order passed in the name of a deceased assessee, despite the department being informed of his demise.…

Continue ReadingGST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter [Read Order]

[BREAKING] Taxation of Category III Alternative Investment Funds: Delhi HC reads down CBDT Circular 13/2014 [Read Order]

The Delhi HighCourt delivered a major decision holding that CBDT Circular 13/2014 must be read down under Section 164 of the Income Tax Act. The Court clarified that Explanation 1’s requirement for beneficiaries to be expressly…

Continue Reading[BREAKING] Taxation of Category III Alternative Investment Funds: Delhi HC reads down CBDT Circular 13/2014 [Read Order]