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Validity of show cause notice (SCN) - Supply of Relied Upon Documents (RUD) - Supply...
Validity of show cause notice (SCN) - Supply of Relied Upon Documents (RUD) - Supply of inter-departmental communications or records/file notings or data/information - The High court found a prima fa... ...
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Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The...
Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The petitioner argued that as the orders had ceased to operate, there should be no impediment for them to ... ...
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Cancellation of CGST registration - defective Show Cause Notice - The petitioner argued that the notice...
Cancellation of CGST registration - defective Show Cause Notice - The petitioner argued that the notice lacked essential details regarding alleged irregularities in invoices or bills, hindering their ... ...
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Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available...
Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached the court seeking relief regard... ...
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Adjustment made u/s 115JB in Rectification order u/s 154 - Debatable issue - addition of surrendered...
Adjustment made u/s 115JB in Rectification order u/s 154 - Debatable issue - addition of surrendered income by the assessee was included in the book profit of the assessee as per Section 115JB - The R... ...
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Validity of reopening of assessment - Sanction for issue of notice u/s 151 - The High Court found that...
Validity of reopening of assessment - Sanction for issue of notice u/s 151 - The High Court found that the AO had acted based on borrowed satisfaction and lacked independent application of mind. Addit... ...
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Addition to the book profit u/s 115JB for the amount disallowed u/s 14A r.w. Rule 8D - the tribunal...
Addition to the book profit u/s 115JB for the amount disallowed u/s 14A r.w. Rule 8D - the tribunal noted that the AO had made the disallowance under Section 14A, but the assessee hadn't adjusted this... ...
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Validity of reopening of assessment - doctrine of merger - The ITAT unequivocally quashed the...
Validity of reopening of assessment - doctrine of merger - The ITAT unequivocally quashed the reassessment proceedings initiated against the appellant for the Assessment Year 2006-07, ruling them as b... ...
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Stay of recovery proceedings initiated under Section 226(3) - Political Party claiming exemption u/s 13A...
Stay of recovery proceedings initiated under Section 226(3) - Political Party claiming exemption u/s 13A as appliable to Trusts, denied - The tribunal dismissed these allegations, highlighting that th... ...
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Addition u/s 40A - purchases in cash in excess of ₹ 20,000/ - case of the assessee that all the...
Addition u/s 40A - purchases in cash in excess of ₹ 20,000/ - case of the assessee that all the cash purchase are fully covered under Rule 6DD(e)(ii) of the Income Tax Rules, as many venders do ... ...
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Deduction u/s 80IA - The Revenue contended that the filing of Form 10CCB within the prescribed date is...
Deduction u/s 80IA - The Revenue contended that the filing of Form 10CCB within the prescribed date is mandatory, while the assessee argued otherwise. The Tribunal, after analyzing the relevant legal ... ...
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Registration u/s 80G(5) - The Tribunal found that the provision allowing expenditure of up to five...
Registration u/s 80G(5) - The Tribunal found that the provision allowing expenditure of up to five percent for religious purposes did not apply to this case. - The Tribunal found that the rejection la... ...
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Registration u/s 80G(5)(vi) - The appellant, seeking registration under Section 80G(5) of the Income Tax...
Registration u/s 80G(5)(vi) - The appellant, seeking registration under Section 80G(5) of the Income Tax Act, had their application rejected due to the mention of religious objects in the trust deed. ... ...
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Dismissal of appeal of assessee ex-parte before the Ld.CIT(A) - there was no compliance from the...
Dismissal of appeal of assessee ex-parte before the Ld.CIT(A) - there was no compliance from the assessee to the notices issued and served on the assessee - the Assessing Officer treated the receipt o... ...
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Penalty u/s 271(1)(c) - Failure to file the Return of Income (ITR) - The appellate tribunal addressed...
Penalty u/s 271(1)(c) - Failure to file the Return of Income (ITR) - The appellate tribunal addressed two appeals filed by the assessee against penalties imposed under section 271(1)(c) of the Income ... ...
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Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the...
Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of Central Excise Officers during off... ...
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Section 16(2)(c) of the CGST Act constitutionally challenged
The Hon ble Orissa High Court in M/S. OSL SECURITIES LIMITED VERSUS UNION OF INDIA OTHERS - 2024 (2) TMI 712 - ORISSA HIGH COURT granted interim stay in favour of the Assessee in case where the Assess... ...
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GIST OF GST PROVISIONS FOR APPEALS TO APPELLATE AUTHORITY
GST implemented in India is a dual GST i.e. to say every supply attracting the levy will be leviable to both Central tax and State tax. So does this mean that if a taxpayer is aggrieved by any such tr... ...
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Natural honey - Minimum Export Price (MEP) fixed @ US$ 2000 per Metric Ton – no justification given means an arbitrary decision.
Natural honey - Minimum Export Price (MEP) fixed @ US$ 2000 per Metric Ton no justification given means an arbitrary decision. Vide Notification No. 75/2023 , Dated: 14th March, 2024 , the Central Gov... ...
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ITC cannot be denied in case of bonafide errors in filing GST returns where no loss of revenue occurs
The Hon ble Bombay High Court in the case of NRB BEARINGS LTD. VERSUS THE COMMISSIONER OF STATE TAX, THE DEPUTY COMMISSIONER, SCST, THANE COMMISSIONERATE, STATE OF MAHARASHTRA, BAJAJ AUTO LTD. - 2024 ... ...