Intention to evade tax is essential for penalty The most litigated issue. Good are moving and are held by the authorities. In many cases the court has put an emphasis that intention to evade tax is important. Penalty cant be levied merely on a clerical
The cancellation of registration was dropped by the honourable high court. Pleading Petitioner impugns show cause notice dated 05.07.2023 whereby the registration of the petitioner has been suspended. Petitioner further seeks a direction to the respondent to cancel the registration of the petitioner
Table of Contents ITC taken in wrong head allowed by the court.PleadingObservations ITC taken in wrong head allowed by the court. It was one of the very common issue in the initial period. People were not allowed to amend the return. But the ITC taken
Table of Contents DGCI power to issue notices-CitationsDetails of the case-PleadingFactsObservationRead/download the copy of order DGCI power to issue notices- Very important decision and I would like to give it a 4/5 for importance. Many time the question is raised on the power of DGCI.
The judgment of high court are reversed. In this case the honourable SC outs and end to the age old controversy. Cases like Gannon Drunkly came to picture again. Around 50 petitions were bunched together. They had same issue. Table of Contents Citations-PleadingFactsObservationRead/download the copy
Table of Contents Amount paid monthly will be considered as rent?Citation PleadingFactsObservationRead/download copy of the judgment- Amount paid monthly will be considered as rent? In a recent ruling the CESTAT held that the amount paid annually for leased land is not rent. The amount is
Table of Contents ITC reversal for non payment of creditors in 180 daysDetails of the case-PleadingFactsObservationRead/Download the copy of judgment- ITC reversal for non payment of creditors in 180 days In some of the cases the department asks the taxpayer to reverse the ITC for
Table of Contents When tax is deemed to be paid?Case details-Citations –PleadingFactsObservationCommentsRead/download the copy of judgment- When tax is deemed to be paid? In this case the return was not filed by the taxpayer as he was facing difficulty in transitional credit.They were unable to
Table of Contents Incentives paid to WTD in form of salary-Details of the case of Madras high court –PleadingFactsObservationsRead/download the copy- Incentives paid to WTD in form of salary- Even after clarification by the CBIC via Notification No.13/2017 dated 28.06.2017 and as clarified in circular
Table of Contents Bunching if notices cant extend the time limit us 73-PleadingFacts-ObservationRead/Download the judgement- Bunching if notices cant extend the time limit us 73- In a recent judgment the honourable Madras high court had rejected the notice, where the notices were bunched. There is
