Tax Guru5h
Notice issued u/s. 148A(b) in the name of deceased person untenable: Delhi HC
Delhi High Court held that the requirement of issuing notice in the name of a right person and not to a dead person is not ...
Tax Guru5h
Cancellation of GST registration doesn’t affect taxpayer’s liability: Delhi HC
Conclusion- It is settled law that cancellation of GST registration does not affect the taxpayer’s liability under relevant ...
Tax Guru9h
Collection of cess by Agricultural Market Committee was not Tax but a fee for its services
Conclusion: Fees collected by the agricultural market committee for its services were not tax and was generally defined to be ...
Tax Guru9h
Reassessment Under Section 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC
Delhi High Court held that initiation of reassessment proceedings under section 148 of the Income Tax Act unsustainable as ...
Tax Guru9h
TDS order passed beyond four-year time limit u/s 201(1) was Invalid
Conclusion: AO passed TDS order issued for non–deduction of TDS and interest thereon u/s 201 (1) and 201 (1A) was beyond the ...
Tax Guru15h
GST Demand Based Solely on Income Tax Findings Unsustainable: Allahabad HC
In the case of Anand Swaroop Rastogi Vs State of U.P., the Allahabad High Court addressed the validity of GST demand orders ...
Tax Guru15h
Non-Filing of Certified Copies Shouldn’t Lead to Appeal Dismissal Without Merit Review: Allahabad HC
In support of his argument, he relied upon the judgement of this Court in Writ Tax no. 1417 of 2022 decided on 5.4.2024 ...
Tax Guru9h
Section 10B Benefit Applicable Before Set Off of Unabsorbed Depreciation & Brought-Forward Losses
Madras High Court held that benefit of section 10B of the Income Tax Act available even before setting off of unabsorbed ...
Tax Guru15h
Consultant’s Failure to Inform of GST SCN: Calcutta HC Sets Aside Order & directs Reconsideration
In the case of Essel Kitchenware Limited & Anr. vs. Joint Commissioner of State Tax, the Calcutta High Court addressed a ...
Tax Guru9h
GST Appellate authority cannot entertain appeals filed beyond allowed periods
32. The appellate authority under Section 107 of the APGST Act would not have any power to condone the delay in filing an ...
Tax Guru9h
Service of GST SCN Not Proper via Uploads Without Direct Communication
3. Lack of Communication: A key issue raised by the petitioner was that they were not directly notified of the SCN or ...
Tax Guru4h
Relaxation for the availment of ITC for FYs 2017-2021
This amendment carves out an exception to sub-section (4) of Section 16, allowing registered persons to avail ITC for invoices or debit notes pertaining to Financial Years 2017-18, 2018-19, 2019-20, ...