RavPratapSingh
-
Calcutta High Court Sets Aside Order Denying ITC
In a recent judgment[1], the Calcutta High Court set aside the order of the Revenue Department wherein the ITC of assessee was disallowed on the ground of mismatch in GSTR-2A and GSTR-3B. While Courts have, of late,…
-
Kerala HC Holds ITC Cannot be Denied Due to Difference in GSTR-2A and GSTR-3B
In a recent judgment[1], the Kerala High Court has aligned with an emerging jurisprudence wherein the High Courts have held that under the GST regime a taxpayer’s ITC cannot be denied merely on ground of difference…
-
Andhra HC Sets Aside SCN: Holds that it is Vague and Dubious
The Andhra Pradesh High Court in a recent judgment[1] set aside the showcause notice (‘SCN’) issued by the Revenue Department on the ground that the SCN was vague and dubious. The High court held that the SCN…
-
Understanding Orissa High Court’s Judgment in Safari Retreats Case
This post is an attempt to understand the Orissa High Court’s judgment in Safari Retreats case.[1] While the judgment was pronounced by the High Court in April 2019, its current relevance stems from the appeal against the judgment being…
-
Bombay High Court Orders Refund of TDS: Opines on Illegal Tax
In a recent judgment[1], the Bombay High Court ordered the Revenue Department to return the tax deposited by the assessee and opined that retaining tax that was not owed by the assessee in the first place…
-
Delhi High Court Orders Refund of Illegally Collected GST
The Delhi High Court in a recent order[1] followed the Gujarat High Court’s judgment in M/s Cosmol Energy Private Limited case[2] wherein it held that Section 54, CGST Act, 2017 is not applicable for illegally collected GST or GST paid…
-
Gujarat HC Quashes SCN for Lack of Reasons and Violation of Principles of Natural Justice
Gujarat High Court has in a recent judgment[1] quashed a showcause notice (‘SCN’) and the subsequent order on the ground that the reasons for cancellation of the assessee’s registration are not decipherable. The High Court also added…
-
Bombay High Court Notes Grant of Licence to Developer is not Grant of Possession under IT Act, 1961
The Bombay High Court in a recent judgment[1] quashed a notice issued to the assessee under Section 148, IT Act, 1961 on the ground that the assessee failed to disclose its income. The High Court also noted,…
-
Supreme Court Underlines Power of Settlement Commission under IT Act, 1961
Supreme Court in a recent judgment[1] has interpreted two provisions of IT Act, 1961 – Section 245C and section 245H - to reiterate the scope of jurisdiction and power of Settlement Commission and the necessary conditions that…
-
Namma Yatri App Qualifies as e-commerce operator, but not Supplier of Services
In a recent ruling[1], Karnataka Authority for Advance Ruling (‘AAR’) made an interesting pronouncement where it held that the applicant in question only satisfied the definition of e-commerce operator under Section 9(5), CGST Act, 2017, but…
