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AP High Court Quashes GST Assessment Order Issued Without DIN https://taxguru.in/goods-and-service-tax/ap-high-court-quashes-gst-assessment-order-issued-without-din.html The Andhra Pradesh High Court set aside a GST show-cause notice and assessment order, ruling them invalid due to the mandatory absence of a DIN. The Tax Department must conduct a fresh assessment after assigning a DIN. The post AP High Court Quashes GST Assessment Order Issued Without DIN (https://taxguru.in/goods-and-service-tax/ap-high-court-quashes-gst-assessment-order-issued-without-din.html) appeared first on TaxGuru (https://taxguru.in/).

Delay in filing appeal condoned as plausible and sufficient cause shown https://taxguru.in/income-tax/delay-filing-appeal-condoned-plausible-sufficient-shown.html ITAT Bangalore held that delay in filing of appeal due to non-registration on Income Tax portal and non-receipt of notices are plausible and sufficient cause show. Accordingly, delay condoned and appeal restored back for fresh consideration. The post Delay in filing appeal condoned as plausible and sufficient cause shown (https://taxguru.in/income-tax/delay-filing-appeal-condoned-plausible-sufficient-shown.html) appeared first on TaxGuru (https://taxguru.in/).

Delhi HC Quashes Reassessment Based on New Grounds Not Mentioned in 148A(b) Notice https://taxguru.in/income-tax/delhi-hc-quashes-reassessment-based-grounds-mentioned-148ab-notice.html Reassessment based on a new Permanent Establishment (PE) ground, which was absent from the initial notice, was quashed by the Delhi High Court. The court ruled that tax authorities must adhere strictly to the grounds stated in the statutory notice. The post Delhi HC Quashes Reassessment Based on New Grounds Not Mentioned in 148A(b) Notice (https://taxguru.in/income-tax/delhi-hc-quashes-reassessment-based-grounds-mentioned-148ab-notice.html) appeared first on TaxGuru (https://taxguru.in/).

Levy of 234E Fee Through Section 200A Intimation Before 01.06.2015 Not Sustainable https://taxguru.in/income-tax/levy-234e-fee-section-200a-intimation-01-06-2015-sustainable.html ITAT Chennai allowed the appeal of MLS Enterprises for statistical purposes, subject to a ₹10,000 cost, restoring the matter to the CIT(A). The central issue is the prospective nature of the Section 234E penalty levied under Section 200A. The post Levy of 234E Fee Through Section 200A Intimation Before 01.06.2015 Not Sustainable (https://taxguru.in/income-tax/levy-234e-fee-section-200a-intimation-01-06-2015-sustainable.html) appeared first on TaxGuru (https://taxguru.in/).

ITAT Remands Assessment Due to Missing DIN in Order Body https://taxguru.in/income-tax/itat-remands-assessment-due-missing-din-order-body.html The ITAT sent a tax assessment case back to the CIT(A) for reconsideration, citing the assessee's claim of DIN absence in the assessment order. The appellate authority must now adjudicate on both the merits and the CBDT Circular No. 19/2019 compliance. The post ITAT Remands Assessment Due to Missing DIN in Order Body (https://taxguru.in/income-tax/itat-remands-assessment-due-missing-din-order-body.html) appeared first on TaxGuru (https://taxguru.in/).

Gujarat HC Grants Conditional Bail in Alleged ₹9.34 Crore GST Evasion Case https://taxguru.in/goods-and-service-tax/gujarat-hc-grants-conditional-bail-alleged-rs-9-34-crore-gst-evasion-case.html The Gujarat High Court granted bail to a partner of Universal Enterprises accused of GST evasion. The court noted substantial investigation was over and imposed conditions for release. The post Gujarat HC Grants Conditional Bail in Alleged ₹9.34 Crore GST Evasion Case (https://taxguru.in/goods-and-service-tax/gujarat-hc-grants-conditional-bail-alleged-rs-9-34-crore-gst-evasion-case.html) appeared first on TaxGuru (https://taxguru.in/).

ITAT Dehradun Deletes Penalty for Lack of Specificity under Section 270A https://taxguru.in/income-tax/ao-fails-sub-clause-u-s-270a9itat-deletes-penalty-under-reporting.html The ITAT Dehradun set aside a penalty under Section 270A, holding that the Assessing Officer failed to specify the exact clause of misreporting invoked. The penalty was declared invalid and deleted. The post ITAT Dehradun Deletes Penalty for Lack of Specificity under Section 270A (https://taxguru.in/income-tax/ao-fails-sub-clause-u-s-270a9itat-deletes-penalty-under-reporting.html) appeared first on TaxGuru (https://taxguru.in/).

Chhattisgarh HC Quashes GST Attachment Order for Lack of Recorded Reasons https://taxguru.in/goods-and-service-tax/chhattisgarh-hc-quashes-gst-attachment-order-lack-recorded-reasons.html The High Court set aside the GST Department’s order attaching payments due to a contractor, holding that no reasons or legal provisions were cited. The Court emphasized compliance with Supreme Court guidelines on provisional attachment. The post Chhattisgarh HC Quashes GST Attachment Order for Lack of Recorded Reasons (https://taxguru.in/goods-and-service-tax/chhattisgarh-hc-quashes-gst-attachment-order-lack-recorded-reasons.html) appeared first on TaxGuru (https://taxguru.in/).

Ad-hoc Expense Disallowance Set Aside by ITAT Jodhpur for Non-Rejection of Books https://taxguru.in/income-tax/ad-hoc-expense-disallowance-set-itat-jodhpur-non-rejection-books.html The Jodhpur ITAT set aside a ₹ 8.13 lakh expense disallowance against Sarvodaya Mining Services. The Tribunal ruled additions cannot be made unless the assessee’s books of account are first rejected under Section 145. The post Ad-hoc Expense Disallowance Set Aside by ITAT Jodhpur for Non-Rejection of Books (https://taxguru.in/income-tax/ad-hoc-expense-disallowance-set-itat-jodhpur-non-rejection-books.html) appeared first on TaxGuru (https://taxguru.in/).

ITAT Jodhpur Orders Fresh Verification as AO Ignored Accounting Method in Educational Trust Case https://taxguru.in/income-tax/itat-jodhpur-orders-fresh-verification-ao-accounting-method-educational-trust-case.html Tribunal found that the Assessing Officer made additions without examining whether the trust followed a cash or accrual accounting system. The matter was remanded for de novo verification to ensure fair assessment under Section 10(23C)(iiiad). The post ITAT Jodhpur Orders Fresh Verification as AO Ignored Accounting Method in Educational Trust Case (https://taxguru.in/income-tax/itat-jodhpur-orders-fresh-verification-ao-accounting-method-educational-trust-case.html) appeared first on TaxGuru (https://taxguru.in/).

Madras HC Directs Reconsideration of Blocked ITC Claim Within Four Weeks https://taxguru.in/goods-and-service-tax/madras-hc-directs-reconsideration-blocked-itc-claim-weeks.html Facing arguments that ITC must remain blocked during an investigation against a supplier, the Madras HC ordered GST authorities to reconsider the blocked ITC claim under Rule 86A(2) after getting inputs from the State Authority. The post Madras HC Directs Reconsideration of Blocked ITC Claim Within Four Weeks (https://taxguru.in/goods-and-service-tax/madras-hc-directs-reconsideration-blocked-itc-claim-weeks.html) appeared first on TaxGuru (https://taxguru.in/).

Allahabad HC Quashes GST Demand Order Exceeding Show-Cause Notice Amount https://taxguru.in/goods-and-service-tax/allahabad-hc-quashes-gst-demand-order-exceeding-show-cause-notice-amount.html The High Court set aside an order against Sai Computers, ruling that the final GST demand of Rs. 155,878.26 was invalid as it grossly exceeded the Rs. 20,916.90 specified in the initial show-cause notice, violating Section 75(7) of the GST Act. The Court remanded the matter back to the authority for a fresh, lawful determination. The post Allahabad HC Quashes GST Demand Order Exceeding Show-Cause Notice Amount (https://taxguru.in/goods-and-service-tax/allahabad-hc-quashes-gst-demand-order-exceeding-show-cause-notice-amount.html) appeared first on TaxGuru (https://taxguru.in/).

ITAT Deletes ₹19.04 Lakh Addition: Agent’s Cash Deposits Were Company Collections https://taxguru.in/income-tax/itat-deletes-rs-19-04-lakh-addition-agents-cash-deposits-company-collections.html ITAT Deletes ₹19.04 Lakh Addition: Agent's Cash Deposits Were Company Collections The ITAT ruled that cash deposits of ₹19.04 lakh made by commission agent Shyam Singh Hetta were reconciled collections for his principal, DTM Pvt. Ltd., and deleted the unexplained money addition under Section 69A. The post ITAT Deletes ₹19.04 Lakh Addition: Agent’s Cash Deposits Were Company Collections (https://taxguru.in/income-tax/itat-deletes-rs-19-04-lakh-addition-agents-cash-deposits-company-collections.html) appeared first on TaxGuru (https://taxguru.in/).

Importers Not Service Recipients: Madras HC Deletes Ocean Freight Service Tax Under RCM https://taxguru.in/service-tax/importers-service-recipients-madras-hc-deletes-ocean-freight-service-tax-reverse-charge.html The Madras High Court allowed TVS Srichakra Limited's plea, declaring Notification Nos. 14/2017, 15/2017, and 16/2017 ultra vires for exceeding the scope of Section 68(2) of the Finance Act, 1994, and quashed related show cause notices. The post Importers Not Service Recipients: Madras HC Deletes Ocean Freight Service Tax Under RCM (https://taxguru.in/service-tax/importers-service-recipients-madras-hc-deletes-ocean-freight-service-tax-reverse-charge.html) appeared first on TaxGuru (https://taxguru.in/).

Madras HC quashed GST Order for Ignoring Submitted Documents https://taxguru.in/goods-and-service-tax/madras-hc-quashed-gst-order-ignoring-submitted-documents.html The Madras High Court set aside a GST assessment order because the Tax Officer's claim of 'no documents submitted' was factually contradicted by the records, which indicated a reply with enclosures was filed. The case is remitted for a fresh hearing and order. The post Madras HC quashed GST Order for Ignoring Submitted Documents (https://taxguru.in/goods-and-service-tax/madras-hc-quashed-gst-order-ignoring-submitted-documents.html) appeared first on TaxGuru (https://taxguru.in/).

ITAT Remands Cash Deposit Case Linked to Wrong PAN for Verification https://taxguru.in/income-tax/itat-remands-cash-deposit-case-linked-wrong-pan-verification.html ITAT Ranchi directed the AO to readjudicate the tax liability for a ₹23.5 lakh cash deposit after the assessee claimed the bank wrongly attached his PAN to a company's account. The AO must verify if the company disclosed the account and had adequate cash for the deposit. The post ITAT Remands Cash Deposit Case Linked to Wrong PAN for Verification (https://taxguru.in/income-tax/itat-remands-cash-deposit-case-linked-wrong-pan-verification.html) appeared first on TaxGuru (https://taxguru.in/).

Delhi HC Permits Time-Barred GST Appeal due to Denial of Hearing https://taxguru.in/goods-and-service-tax/delhi-hc-permits-time-barred-gst-appeal-due-denial-hearing.html Citing violation of the principles of natural justice for denying an adjournment request, the Delhi HC set aside the expiry of the limitation period for Acme India's GST appeal. The appeal challenging the order, which confirmed a tax demand arising from alleged ineligible ITC from fake firms, must be decided on merit. The post Delhi HC Permits Time-Barred GST Appeal due to Denial of Hearing (https://taxguru.in/goods-and-service-tax/delhi-hc-permits-time-barred-gst-appeal-due-denial-hearing.html) appeared first on TaxGuru (https://taxguru.in/).

Delhi HC Stays GST Recovery Due to Non-Functional GSTAT on Pre-Deposit https://taxguru.in/goods-and-service-tax/delhi-hc-stays-gst-recovery-due-non-functional-gstat-pre-deposit.html The Delhi High Court stayed GST recovery proceedings in the Welcut Industries case due to the non-functional GSTAT. The stay is subject to the Petitioner depositing 10% of the demanded amount as pre-deposit. The post Delhi HC Stays GST Recovery Due to Non-Functional GSTAT on Pre-Deposit (https://taxguru.in/goods-and-service-tax/delhi-hc-stays-gst-recovery-due-non-functional-gstat-pre-deposit.html) appeared first on TaxGuru (https://taxguru.in/).

PCIT Empowered to Revise Incomplete Assessments—Failure to Tax Entire Survey Disclosure Held Prejudicial to Revenue https://taxguru.in/income-tax/pcit-empowered-revise-incomplete-assessments-failure-tax-entire-survey-disclosure-held-prejudicial-revenue.html Pune ITAT dismissed a firm's appeal, confirming the PCIT's order to tax Rs 19.44 lakh in unexplained cash and stock found in a survey under the stringent Section 115BBE. The post PCIT Empowered to Revise Incomplete Assessments—Failure to Tax Entire Survey Disclosure Held Prejudicial to Revenue (https://taxguru.in/income-tax/pcit-empowered-revise-incomplete-assessments-failure-tax-entire-survey-disclosure-held-prejudicial-revenue.html) appeared first on TaxGuru (https://taxguru.in/).

Allahabad HC Stays GST Proceedings Over Pre-GST Lease Deed https://taxguru.in/goods-and-service-tax/allahabad-hc-stays-gst-proceedings-pre-gst-lease-deed.html Challenging a tax notice, Viable Venture Private Limited secured a stay on GST proceedings from the Allahabad High Court regarding a lease deed from before the UPGST Act. The court's order noted that similar petitions have been entertained, challenging tax liability on pre-GST leases. The post Allahabad HC Stays GST Proceedings Over Pre-GST Lease Deed (https://taxguru.in/goods-and-service-tax/allahabad-hc-stays-gst-proceedings-pre-gst-lease-deed.html) appeared first on TaxGuru (https://taxguru.in/).