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2023 (11) TMI 713 - GUJARAT HIGH COURT
Cancellation of GST registration of petitioner - registration has been obtained by means of fraud, willful mis-statement and suppression of facts and no details were furnished to the petitioner - prin... ...
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2023 (9) TMI 1180 - GUJARAT HIGH COURT
Cancellation of GST registration of petitioner - vague reason stated in SCN - respondent never verified registered premises of the petitioner - HELD THAT:- The Court had held that by issuing a crypti... ...
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2023 (9) TMI 1130 - GUJARAT HIGH COURT
Cancellation of GST registration - non-service of SCN - Violation of principles of natural justice - HELD THAT:- The Court had held that by issuing a cryptic show cause notice, the authorities had vio... ...
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Minutes of the 49th Meeting of GST Council held on 18th February, 2023
Draft Minutes of the 49 th Meeting of the GST Council held on 18 th February. 2023 The 49 th meeting of the GST Council was held on 18 February, 2023 under the Chairpersonship of the Hon ble U... ...
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A synopsis of key recent developments under GST
A GIST of GST Updates: This article summarizes all the GST developments which have been announced in the past four weeks for an easy and quick reading of the professionals. The updates have been arra... ...
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Budget Speech 2020-2021
Budget 2020-2021 Speech of Nirmala Sitharaman Minister of Finance February 1, 2020 Hon ble Speaker, I ... ...
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2019 (1) TMI 511 - CESTAT MUMBAI
Valuation - Authorized Service Station Services - inclusion of reimbursement received by the dealer/ authorized service station from the assessee for carrying out service of any motor car, light motor... ...
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2018 (12) TMI 1012 - KERALA HIGH COURT
Penalty - Whether the refusal to exercise discretion by the learned Single Judge as against penalty proceedings was proper or not, especially considering the fact that the penalty proceeding taken was... ...
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2018 (2) TMI 757 - GUJARAT HIGH COURT
Demand of interest - Whether the Hon’ble Tribunal has erred in law and in facts in deleting levy of interest u/s 30(5) of the Gujarat Value Added Tax Act in respect of tax paid on turnover related to ... ...
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Minutes of the 21st GST Council Meeting held on 09 September, 2017
The twenty first Meeting of the GST Council (hereinafter referred to as 'the Council') was held on 9 September, 2017 in Hotel Novotel, Hyderabad, Telangana, under the Chairpersonship of the Ho... ...
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2017 (1) TMI 266 - ITAT DELHI
Enhancing the value of the closing inventory of raw material/ components - Held that:- As decided in assessee own case A Y 2007-08 if valuation of closing stock is changed then the value of opening st... ...
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1995 (11) TMI 390 - Punjab and Haryana High Court
ASHOK BHAN AND SODHI N.K. , JJ. The judgment of the Court was delivered by ASHOK BHAN, J.- Sales Tax Tribunal, Haryana (hereinafter referred to as "the Tribunal") has referred the following ques... ...
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2023 (4) TMI 149 - ORISSA HIGH COURT
Levy of Entry Tax - Hydrate Lime being a chemical can be treated as a schedule goods under the O.E.T. Act as mentioned in SI. No.6 Part-1 of Schedule appended to the O.E.T. Act, or not - validity of c... ...
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2023 (2) TMI 1211 - ITAT MUMBAI
Reassessment u/s 147 - reopening beyond four years - escapement on account of claim of deduction u/s 80IA for railway infrastructure and the second being quantification of profits from railway infras... ...
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2021 (11) TMI 579 - UTTARAKHAND HIGH COURT
Cancellation of registration of petitioner - petitioner firm remained ignorant of the order of the cancellation, for a long time, after the lapse of about 477 days - HELD THAT:- The provisions of Sec... ...
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2021 (9) TMI 395 - ITAT MUMBAI
Long Term Capital Gains on sale of property - to be taxed in hands of assesses OR HUF - Assessment after partition of a Hindu undivided family - HELD THAT:- As stated by the ld. A.R, and rightly so, ... ...
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2020 (12) TMI 487 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - Restaurant Services - benefit of reduction in the rate of tax not passed on - contravention of the provisions of Section 171 of the CGST Act, 2017 - penalty - HELD THAT:- The Responden... ...
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2020 (7) TMI 504 - ITAT MUMBAI
Validity of reopening of assessment u/s 147 - Income accrued in India - Assessee had shifted to the United States - period of stay in India - amount held by HSBC Private Bank, Geneva, Switzerland, i... ...
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FICCI PRE-BUDGET MEMORANDUM 2018-2019
INDEX Topic PREAMBLE ECONOMIC OVERVIEW SECTORAL ISSUES AGRICULT... ...
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2018 (1) TMI 1032 - ITAT DELHI
Assessment u/s 153A - addition u/s 68 - Held that:- A.O. made the addition under section 68 of the I.T. Act only on the basis of facts already on record which has also been considered in original asse... ...
