Title:-Sanal P V. Union Of India
Court:- Delhi High Court
W.P.(C) No. 11738 Of 2023 CM APPL. NO. 45836 Of 2023
Date:- 5 October, 2023




#DelhiHighCourt #SanalPV #WritPetition #UnionOfIndia #LegalCase

Let's understand more about the Economic Survey






#EconomicSurvey #Economy #Finance #Policy

Due Date Reminder!
INCOME TAX Due DATE
ISSUE OF TDS CERTIFICATE- u/s 194-1A, 194-1B, 194M, 194S Nov 2023







#TDS194IA #TDS194IB #TDS194M #TDS194S #TaxDeduction #IncomeTaxIndia #TDSCompliance

INCOME TAX Due DATE
ISSUE OF TDS CERTIFICATE- u/s 194-1A, 194-1B, 194M, 194S Nov 2023







#TDS194IA #TDS194IB #TDS194M #TDS194S #TaxDeduction #IncomeTaxIndia #TDSCompliance

Due Date Reminder!
Income Tax Due Date
TCS Return Oct-Dec,2023




#TCSReturn #TaxCollectedAtSource #TCSCompliance #IncomeTaxIndia #TaxFiling #TaxationIndia #FinancialReporting

Due Date Reminder!
INCOME TAX DUE DATE
FORM 24G For Dec 2023


#Form24G #TDSStatement #TCSStatement #GovernmentOffice #TaxCompliance #IncomeTaxIndia #TaxFiling #TaxationIndia

PF & ESIC PAYMENT FOR DEC, 23



#PFPayment #ESICPayment #SocialSecurity #EmployeeBenefits #PFContribution #ESICCompliance

Is bunching of show cause notices allowed in GST?

No
SCN is to be issued for each financial separately and bunching for 5 years is not valid. Issuing bunching of show cause notices is against the spirit of provisions of Section 73.

Madras High Court in Titan Company Ltd. vs The Joint Commissioner of GST and Central Excise (18-Dec-23)

INCOME TAX DUE DATE
FORM NO. 15CC OCT - DEC, 23





#Form15CC #IncomeTaxDeclaration #InterestIncome #TaxCompliance #FinancialReporting

"Warm wishes on Pongal, joy, prosperity, and harvest celebrations abound!"






#PongalCelebrations #HarvestFestival #JoyfulTimes #ProsperityAndAbundance #FestiveVibes

NOTIFICATION ON CLASSIFICATION OF MSMES








#MSMEs #SmallBusiness #Entrepreneurship #BusinessNews #EconomicGrowth #SMEs

Title:-Tvl.Kavin HPGasGraminVitrak v.Commissioner of Commercial Taxes
Court:-Madras High Court
Date:-24 Nov, 2023
Citation:-W.M.P.(MD) NOS.7173 AND 7174 OF 2023 & W.M.P.(MD) NOS. 6764 AND 6765 OF 2023




#HPGasGraminVitrak #CommissionerOfCommercialTaxes #MadrasHighCourt #WMP #7173 #TvlKavin

Title:-Baibhaw Construction (P.) Ltd. V. Union Of India
Court:-Patna High Court
Citation:-Civil Writ Jurisdiction Case No. 2668 Of 2023
Date:-10 October, 2023



#BaibhawConstruction #PatnaHighCourt #CivilWritJurisdiction #CaseNo2668Of2023 #LegalMatters #IndianCourts

Title:-Principal Commissioner of Income-tax v. PNB Housing Finance Ltd.
Court:-Supreme Court of India
Date:-14-12-2023
Citation:-SPECIAL LEAVE PETITION (CIVIL) DIARY NO. 48358 OF 2023



#SupremeCourt #IncomeTax #PNBHousingFinance #LegalCase #IndianLaw

Travelers shifting to offline mode after GST on non-AC bus rides








#OfflineTravel #GSTImpact #BusRides #Travelers #TravelMode

My favorite: Select 5 judgments on cancellation on GST registration of 2023.

Please bookmark this tweet for your future use.

Read the thread till end.

Where registration was cancelled with retrospective effect also for period during which assessee had filed returns, registration should be cancelled from date of business closure as a result of sealing drive by municipality. Delhi High Court in R.K. Metal Industries (12-Dec-2023)

Where show cause notice issued for cancellation of registration was not clear and cryptic and registration was cancelled without supplying assessee any reason for such cancellation, both show-cause notice and order cancelling registration were to be set aside;

registration was to be restored. Gujarat High Court in Sohilbhai Sddiqbhai Aadmani vs Superintendent of CGST (27-Jul-2023)

Merely because assessee had not furnished any return for a period of six months, same could not be a ground for cancelling GST registration ab initio from date it was granted. Delhi high Court in Balajee Plastomers Pvt. Ltd. vs Commissioner of Delhi GST (08-Nov-2023)

GST registration was cancelled due to non-filing of returns. Non-payment of tax contended as due to financial crisis. Revocation of cancellation of registration allowed in view of Notification No. 3/2023-CT though cancellation was after the 31-12-2022. Madras High Court in

GMR Enterprises vs Commercial Tax Officer (15-Sep-2023)

Show cause notice was issued to petitioner-assessee mentioning that ground for cancelling registration would be under section 29(2) of CGST Act, 2017 on ground that registration was obtained by means of fraud, wilful misstatement or suppression of facts.

However, order for cancellation of registration was on the ground that no business was conducted from the declared place of business.

HELD: The order for cancellation of registration was to be set aside when it was based on grounds not mentioned in show cause notice.

Karnataka High Court in K.B. Processing and Trading vs Commerical Tax Officer (26-Jul-2023)

I hope you would find this useful.

Thanks
Abhishek Raja Ram

Excise Duty Exemption on Packing Materials procured from the Domestic Market cannot be denied when Assessee Complied with Procedures under Exemption Notification: CESTAT




#ExciseDutyExemption #PackingMaterials #DomesticMarket #CESTAT #Taxation

Jharkhand HC quashes Criminal Proceedings for Non-compliance with GST Summons u/s 70 of CGST Act






#JharkhandHC #GSTSummons #CriminalProceedings #CGSTAct #LegalNews #TaxLaw

Concealment of Foreign currency: CESTAT Remand Matter for Adjudication on Confiscation of Currency under Customs Act

Faridkot: The GST department caught tax evasion through the 'Bill Liao, Inam Pao' scheme






#Faridkot #GST #taxevasion #BillLiao #InamPao #scheme