Key Takeaway: The ITAT’s ruling reinforces that recurring IT support services that do not result in the transfer of technical know-how, experience, or skills fail to meet the “make available” standard ...

Consequently, the Tribunal deemed the appeal infructuous and dismissed it. However, ITAT granted the revenue the liberty to seek a reopening of the matter if it could later demonstrate that the case ...

Bombay High Court quashed an income tax assessment order against Pico Capital Private Limited due to a violation of natural justice. The petitioner had explicitly requested a personal hearing during ...

Andhra Pradesh High Court has set aside an unsigned GST assessment order issued to Sandhya Constructions for the period ...

SEO Meta Description: Punjab & Haryana HC quashes reassessment notices, ruling that only NFAC can issue Sec 148 notices under CBDT circular. Read more on jurisdictional authority.

Chief Commissioner of CT & GST, the petitioner challenged the demand of tax and penalty issued by the authorities. The impugned demand, dated 11th September 2024, was preceded by a detention order ...

Principal Commissioner, the petitioner challenged the cancellation of his GST registration under the Odisha Goods and Services Tax Act, 2017. The show cause notice was issued on 23rd December 2022, ...

Bombay High Court addressed the case of Kesar Terminals & Infrastructure Ltd Vs DCIT, challenging a combined reassessment order dated March 31, 2022. The petitioner contested the validity of the order ...

Uttarakhand High Court heard a writ petition filed by Rakesh Kumar, seeking relief against the cancellation of his GST registration. The petitioner, running a proprietorship under ‘M/s Durga Gift and ...

Acknowledging the petitioner’s arguments, the court accepted the modified deposit requirement. It ruled that Pradhan could stay the appellate order by depositing 10% of the remaining disputed tax ...

“1. The issue raised in the present bunch of writ petitions is challenge to section 174 (2) of the GST Act, 2017. The same provision was incorporated as section 174 (2) of the Kerala State Goods and ...

The court highlighted that the concealment of material facts, coupled with the timing and arrangement of the transactions, justified the imposition of the penalty under Section 271 (1) (c). It ...