Relief to all the taxpayers from harassment by the officers to pay GST through DRC-03 at the time of search, inspection or investigation
What cannot be done u/s. 154 on the ground of debatability cannot be done u/s. 143(1) of the Act: ITAT Mumbai
Assessee did not furnish a valid return within the time prescribed in the notice u/s 148. There was no necessity to issue any notice under s.143(2)- ITAT Indore
Post audit of GST refund will be conducted for all GST refund claims amounting to INR 1.00 lakhs or more by the “Post- Audit Cell” – Instructions issued by CBIC
No penalty u/s 43 of Black Money Act (BMA) for non-disclosure of foreign asset in ITR, if source was explained & assessee’s conduct was bonafide
Interest payment to related parties @ 18% and AO allowing only 12%: Validity of the disallowance of 6%
AO has no right to treat Trust’s registration granted by Commissioner (Exemption) as invalid to deny exemption: ITAT
Interest to be charged in case of tax not paid before due date and not for late filing of GSTR-3B: Jharkhand HC
Payment through Agent and validity of disallowance u/s 40A(3) in respect of cash payments made over the statutory limit
GST on Sale of plots: Land sold after subdividing land into smaller plots & adding amenities will not amount to supply and not liable for GST
