Bombay HC orders restoration of GST registration cancelled u/s 29(1) of the CGST Act

17 ViewsThe Hon’ble Bombay High Court (“the High Court”) in the case of M/s. Euro Pratik Sales Corporation [W.P No.3380 OF 2022 dated November 17, 2022] allowed Petitioner to submit a physical application for restoration of Goods and Services Tax (“GST”) registration where application of cancellation was filed by petitioner. Facts: M/s Euro Pratik Sales […]

GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime

23 ViewsThe Hon’ble High Court, Jharkhand (“the High Court”) in the case of M/s. Usha Martin Ltd. v. Additional Commissioner & Ors. (W.P.(T) No. 3055 of 2022) dated November 10, 2022, quashed the proceedings initiated by Joint Commissioner (“the Respondent”) by issuing Show Cause Notice dated September 13, 2021 (“SCN”) under Section 73 of the […]

In case of change of AO, newly appointed AO shall continue proceeding from the stage where they were left by earlier AO

18 ViewsThe Hon’ble Supreme Court (“the Supreme Court”) in the case of Dy. Commissioner of Income Tax New Delhi v. M/s Mastech Technologies Pvt. Ltd. (Civil Appeal No. No. 8077 OF 2022) dated November 03, 2022 held that in case of transfer of Assessing Officer (“AO”), the new AO can only continue the proceeding from […]

Payment of one-time premium was not chargeable to tax under Service Tax under Renting of Immovable property

64 ViewsThe CESTAT bench of Ahmedabad (“the Tribunal”) in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST (Service Tax Appeal No. 10193 of 2017) dated November 18, 2022 held that payment of one-time premium under renting of immovable property services is not chargeable to Service Tax. Facts: M/s. Gujarat Power Corporation Ltd. […]

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