S. 69B : Amounts of investments not fully disclosed in books of account-Undisclosed investment-Failure to furnish statement and opportunity of cross examination-Addition is deleted. [S. 132(4)]
S. 69B : Amounts of investments not fully disclosed in books of account-Undisclosed investment-Failure to furnish statement and opportunity of cross examination-Addition is deleted. [S. 132(4)]
S. 37(1): Business expenditure-Commercial expediency-Professional and consultancy charges-Matter remanded.
S. 153A : Assessment-Search-Industrial undertakings-Original assessment completed-No incriminating material was found-Disallowance of deduction under section 80IA is not valid. [S. 80IA(4), 132, 260A]
Goods and Service Tax, Act , 2017
Website – Maharashtra Sales Tax Tribunal – Court directed the State Government to take required steps expeditiously on or before 31st “December .2023 – Government has complied with the direction of the Court – The website has became operational -The Government has filed compliance report dt. 25 th April , 2024 – Writ petition is disposed . [ S. 109 to 116 , Art. 226 ]
Central Goods and Service Tax Act, 2007
S. 169: Service of notice in certain circumstances – Show cause notice and consequential orders – Required to be signed by concerned officer and same had to be affixed with digital signature if they were up loaded on GST portal .[ Art , 226 ]
S. 74 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed , or utilised by reason of fraud or any wilful – misstatement or suppression of facts – Adjudication – Natural justice – Adjudication – Show cause notice – Recovery – Strictures against department – Commissioner of Sate Tax directed to issue appropriate guidelines /circular / notification elaborating the procedure for issuance of show cause notice , adjudicating and recovery proceedings . [ S. 73(5), 74(1), 74(5) , Art , 226 ]
Central Goods and Service Tax Act , 2017 .
S. 107 : Appeals to Appellate Authority – Certified copy of assessment order – Non submission of certified copy of assessment order while filing the appeal – Technical defect – Writ is allowed- Appellate Authority was directed to dispose of the appeal with reasoned order in accordance with law [ Odisha Goods and Service tax Act, 2017 , S. 107, Limitation Act , 1963 , S .5 , Art , 226 ]
Central Goods and Service Tax Act , 2017 .
S. 16: Input tax credit – Eligibility and conditions for taking input tax credit – Scrutiny of returns – Conversion of partnership firm into Private Limited company – ITC claim made to jurisdictional GST officer in another State should not be rejected due to change in GSTIN as a result of change of partnership in to private limited Company [ S.61, Art , 226 ]
Central Goods and Service Tax Act, 2017
S. 107: Appeals to Appellate Authority – Powers of Revisional Authority – Limitation – Electronic filing of appeals – Orders received physically -Orders were not uploaded – Limitation period would start when order is uploaded on GST portal and not when order is received physically [ S. 108 Art, 226 ]
Central Goods and Service Tax Act, 2017
S.79:Recovery of tax – Order passed relying on material which was supplied to violates principle of natural justice – Matter remanded back for fresh adjudication after furnishing material relied upon and after giving an opportunity of personal hearing to the petitioner .[ Art, 226 ]