Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice • Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending • Show cause notice issued before audit observations are finalised is not legally sustainable • Circular restricting inverted duty refund where input and output are the same is inapplicable where ITC… • Penalty imposed on Director under Section 122(1A) in an appeal filed only by the Company • Unaccounted stock found on business premises during survey cannot attract confiscation under Section 130 • Appellate Authority cannot uphold tax demand under Section 74 while substituting penalty under Section 73
6 articles
The Supreme Court has permitted the petitioner to file an appeal before the GSTAT without the requirement of pre-deposit, pending the outcome of the present SLP…
The Supreme Court has stayed the Tripura High Court's landmark judgment in Sahil Enterprises which had read down Section 16(2)(c) of the CGST Act to protect bon…
The Supreme Court has used a GST investigation case to resolve two important questions of law concerning arrest powers under the CGST Act — and in doing so has…
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