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GST: Recovery of GST - Departmental authorities collected three cheques under coercion - there does not appear to be any justification of the departmental authorities to collect and the petitioners to voluntarily give cheques for the said amount - Department is directed to return the cheques - HC
April 25, 2018

GST: SCN u/s 74 of the GST - second and subsequent SCN - powers under sub-section (3) of section 74 cannot be exercised for expanding or enlarging the liability arising out of show-cause notice under sub-section (1) from the same period - HC
April 25, 2018

GST: Release of detained vehicle alongwith goods - KGST Act - CGST Act - no documents were carried by the driver/person in-charge of the goods vehicle at the time of interception - petitioner relegated to the Appellate Authority without expressing any opinion on the merits - HC
April 25, 2018

Income Tax: Reopening of assessment - sanction u/s 151 - a condition precedent to issue the reopening notice - Assessee is entitled to ask the Revenue whether or not, the condition precedent for reopening the assessment has been met - HC
April 25, 2018

Income Tax: Entertainment expense - providing foods to clients and customers as a part of business courtesy - membership in the club on behalf of assessee-company - There is no allegation of the AO that the above expenses have been incurred by assessee in unauthorized manner - Irrespective of the amount, expenses allowed. - Tri
April 25, 2018

Income Tax: Validity of notice - service of notice by affixture by the ITI - the ITI, who was deputed by the Assessing Officer, has not followed the procedure prescribed u/s 282 of the Act which in turn refers to the modes contained in Rules 17 to 20 of Order V of CPC. - Tri
April 25, 2018

Income Tax: Levy of penalty u/s 271BA - failure to comply with the provisions of section 92E - not filing the audit report electronically - There was a reasonable cause on part of the assessee for not filing the audit report electronically - No penalty - Tri
April 25, 2018

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Jiva Seva is Shiva Seva:
Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137
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