HC directed department to refund amount recovered from recipient since wrong GSTR-1 was filed by supplier
ITC cannot be denied for the reason that the supplier registration has been cancelled with retrospective effect and on 07.07.2023 Even if the supplier is found fake or non-existent, ITC cannot be denied- Calcutta High Court
Ex-parte orders of the first appellate authority delivered via email to the Chartered Accountant of the assessee: ITAT condones the delay in filing appeal with a rider that the Assessee should maintain accurate contact details at the portal
An overview of TCS applicable on outward remittance made under Liberalised Remittance Scheme [“LRS”] w.e.f. 01.07.2023 [Section 206C(1G)(a)] :
Assessment Order quashed as the adjournment request is neither accepted nor rejected by the AO during Faceless Assessment
Order 148A(d) & Notice u/s 148 issued on 31.3.2023 in the name and on the PAN of the dissolved Firm set aside by the Delhi High Court
148A(d) order set aside by Hon’ble Single bench of High Court at Calcutta, for non granting of personal hearing
Delhi High court quashes 148A(d) order, if the notice u/s 148A(b) was issued on a different ground and realizing mistake, AO changes issue in 148A(d) order, without application of mind.