Proactive Measures to Enhance Tax Compliance The Income Tax Department is taking proactive steps to enhance tax compliance among taxpayers by addressing potential discrepancies between reported Income Tax Returns (ITRs) and the Department’s records of specific financial transactions for the
Introduction In an effort to promote fair and accurate tax compliance, the Income Tax Department has launched a pioneering e-campaign targeting individuals and entities whose tax payments for the Financial Year 2023-24 do not align with their financial transactions during the same period. Campaign Overview
Comment This case involves a writ petition filed by NRB Bearings Ltd. against various respondents, including the Commissioner of State Tax, Deputy Commissioner of SGST, State of Maharashtra, and Bajaj Auto Ltd., regarding rectification of errors in their Goods and Services Tax Return (GSTR-1) for
Comment The court is considering a civil writ jurisdiction case filed by Saurav Kumar against the Union of India and others regarding the cancellation of his registration under the Bihar Goods and Services Tax Act, 2017. Pleading Saurav Kumar, a resident of Fultakiya Kesariya, East
Comment The Court observed that the petitioner had fulfilled their obligations under the GST Act by generating digital documents and providing physical copies during inspection. The imposition of penalty was deemed unjustified, and the orders imposing the penalty were quashed. The Court also urged revenue
Comment The Court supported the petitioner’s argument, affirming that the Act establishes a distinct limitation period, thereby exempting the relevance of Section 5 of the Limitation Act. Pleading The petitioner, through their counsel, argued that the appeal should not have been dismissed solely on the
Comment The assessing officer’s role is pivotal in determining the classification of goods and subsequent tax implications. It is imperative for the assessing officer to objectively consider all materials and precedents presented by the petitioner before concluding the assessment. The principles of natural justice dictate
Comment The court directs the lower court to promptly address the stay application and issue a reasoned order within two weeks. The judgment underscores the importance of timely resolution and procedural fairness in legal proceedings. Pleading The petitioner, Gurdeep Singh, brings forth a grievance regarding
Comment The court allows the present writ petition, setting aside the order dated 25.11.2022, and remits the matter to the Assistant Commissioner, State Tax, Sector-6, Aligarh, to issue a fresh notice with a specified date for the hearing. This decision aligns with the judgment in
Comment The Taxpayer wanted to file an appeal after the time mentioned in CGST Act. They argued that the limitation act is relevant here. The court denied their plea and said that the CGST Act is a complete code in itself. Pleading To grant permission
