- GST applicable on Food Service provided in the Factory Canteen: AAR
The Authority for Advance Ruling, Uttarakhand (AAR) has ruled that GST is applicable on the food service provided in the factory canteen.
- Professional Lapse of Tax Consultant Cannot Attributed to Assessee: ITAT Condones Delay in filing Appeal
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench while condoning the delay petition filed by the assessee held that the professional lapse of tax consultant cannot be attributed to the assessee.
- Cancellation of Form GST REG-31 Registration without Due Service of SCN: Kerala HC restores GST Registration
The Kerala High Court has recently set aside the order canceling GST Registration of assessee, M/s Western Offshore & Marine Projects Pvt. Ltd.
- FIR cannot be Registered in Entry Tax Evasion Cases in the Absence of Provision in VAT Act: Punjab & Haryana HC
The High Court of Punjab and Haryana at Chandigarh has recently held that in case of tax evasion FIR cannot be registered as the VAT Act does not have provisions authorizing the same.
- CA not Guilty for Ingenuine Documents submitted by Clients for Form 15CB: Madras HC discharges Chartered Accountant from Prosecution under PMLA
The Madras High Court has recently quashed the prosecution against Chartered Accountant Murali Krishna Chakrala observing that, he cannot be held guilty for the ingenuine documents submitted to him by the client.
- Non Issuance of Pre-Assessment Notice: Madras HC Quashes VAT Assessment
A Single Bench of the Madras High Court quashed the Value Added Tax ( VAT ) assessment order and ordered to re-do the assessment, as the pre-assessment notice was not served to the assessee.
- Non-Issuance of Notice for Physical Verification of Premises: Delhi HC quashes Order Cancelling GST Registration
The division bench of the Delhi High Court has quashed the order of canceling GST registration in non–issuance of notice for physical verification of premises.
- Pre and Post Examination Services to Educational Institutions, Sub-contractor not eligible for GST Exemption: AAAR
The Appellate Authority for Advance Ruling (AAAR), Telangana, has recently, held that the sub-contractors are not eligible for exemption under GST in the case of pre and post examination services educational institutions.
Source Taxscan
