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 in wrong head should have been allowed to be corrected. This was
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. Here the answer is given in detail by the honourable CESTATE . The DGCI has
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. Citations- Sales Tax Officer, Pilibhit v.Budh
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 premium/salami. It is not taxable under the service tax. The case argued by advocate Bharat Raichandani.
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 non payment of creditors. In many cases the aging of creditors is not available with the taxpayer. In one of
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 file the July 2017 return. Now GST portal doesn’t allow you to filr the return if
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 No.140/2020 the deptt passed the order against the company. The incentives given to the WTD were claimed to be chargeable to tax
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 a time limit for issuance of notices in section 73. It provide for a time
Appeal shall be disposed off in time bound manner and the opportunity of personal hearing shall be provided. The opportunity of personal hearing shall be provided. The appeal shall be disposed off in time bound manner even if there is no such limit under the
No E-way bill penalty- The court quashed the E-way bill penalty levied in this case. It is a settled fact now that unless there is an evasion of tax the penalty u/s 129(3) is not leviable. M/s Roli enterprises Vs State of UP – GST
