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GST - Classification - 'Mango pulp' would go with mango sliced, dried - Tax is payable at the rate of 12% from 1st July 2017 and not @5% as claimed or @18% as demanded: HCBJD promises to make Odisha No 1 State by 2036; Manifesto promises AI UnivGST - Even assuming that dues to sundry creditors were not discharged, only the trade payables and not receivables should have been taken into account: HCGoogle search engine waits to meet rival from OpenAI on MondayGST - Proper officer observes that reply filed is unsatisfactory and since taxpayer did not avail opportunity of being heard, he is passing an ex parte order - No evidence that proper officer sought clarification/further documents from petitioner - Matter remanded: HCGunman shoots two officers in Paris Police StationGST - Neither the Show Cause Notice nor the order spell out the reasons for retrospective cancellation, hence same cannot be sustained: HCUS rebuffs Russian allegation of meddling in Indian electionsGST - Merely because a taxpayer has not filed returns for some period does not mean that registration is required to be cancelled with retrospective date also covering the period when returns were filed: HCChina upgrades ties with Hungary to ‘all-weather’ partnershipGST - Adjournment is not a right - s.75(5) empowers the proper officer to grant upto three adjournments, if sufficient cause is shown: HCNo ceasefire; Israel begins attacking RafahGST - Cancellation of registration - Order on the one hand states that no reply has been filed and on the other hand refers to a reply dated 14.11.2022 - This shows complete non-application of mind, particularly when Proprietor had passed away and no reply was filed: HCGST - SC asks Govt not to use coercion for recovering arrearsI-T- Re-assessment - At initial stage of enquiry u/s 148A, AO has to satisfy whether income of assessee has escaped assessment & if 3 years have lapsed from last date of relevant AY, then AO must satisfy escaped income exceeds Rs 50 Lakhs: HCPrivate equity funds pouring in India’s healthcare sectorI-T- While Rule 24 of Income Tax (Appellate) Tribunal Rules, 1963, requires ITAT to decide appeal on merits even when a party is not appearing or is not representing, grossly delayed appeal is rightly dismissed: HCGoogle, Microsoft move Delhi HC against order to erase non-consensual intimate imagesI-T- The only jurisdiction of the High Court in a reference application is to answer the questions of law that are placed before it: HCIndia received foreign remittance of USD 111 bn in 2022, says UNI-T- No addition can be made towards unproved sundry creditors u/s 143(3) r.w.s.153C if such addition is not backed by any incriminating material found in search : ITATDoT in first-of-its-kind initiative brings together 15 startups, academia on 'Telecom Design Collaboration Sprint'I-T- Re-assessment commenced beyond 4-year limitation can be sanctioned by Pr.CCIT, CCIT, PCIT or CIT only; re-assessment beyond limitation sanctioned by Additional Commissioner is invalid: ITATIndia's Technical Textiles market has huge potential: Textiles SecretaryI-T- Irregularity in obtaining sanction of competent authority, is a substantive defect which is not curable under I-T Act: ITATBanking Secy chairs workshop on 'State of Artificial Intelligence in Banks'I-T - If assessee was not shareholder of company advancing loan to it, amount of loan could not be treated as deemed dividend in its hands: ITAT75 delegates from 23 countries witness poll process in 6 StatesI-T - Even if some rental income is earned with intention of applying it for charitable & educational activity, then gross receipts should be treated as having been earned from carrying out educational activity: ITAT

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A brief critique - Canon India case - blame at the doorstep of Revenue


Notf No 44 2011

Sir,

With due respect, it is submitted that above notification was issued under Section 2(34) which is a definition Section and not empowerment Section which happens to be Section 6. Therefore, mentioning the above notification also may not have resulted a decision in favour of the department.
Submitted for comments please

Mayank Sharma 17/03/2021

 

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