Judiciary updates (GST & Income Tax )-23rd Oct 2021

GST

HC issues notice on Plea challenging Constitutional Validity of CGST Rule 90(3)

Neogen Chemicals Ltd. Vs Union of India (Gujarat High Court) dated 20/10/2021

HC makes scathing remarks against dept for not allowing filing of Form Trans-1 Siddharth Enterprises Vs The Nodal Officer (Gujarat High Court) dated 14/10/2021

Proceedings under Section 74 of GST Act have to be preceded by a proper SCN Nkas Services Private Limited Vs State of Jharkhand (Jharkhand High Court) dated 06/10/2021

Advance ruling cannot be obtained in respect of past & completed supply USV Private Limited (GST AAR Maharashtra) dated 14/10/2021

Income Tax

Section 43CA applies when a registered document is executed Spytech Buildcon Vs ACIT (ITAT Jaipur) dated 14/07/2021

ITAT restricts addition to 10% for assessee engaged in business of manpower Santi Ranjan Biswas Vs ITO (ITAT Delhi) dated 14/10/2021

Section 54 deduction available even on amount invested in excess of share in property ITO Vs Rachna Arora (ITAT Chandigarh) dated 31/03/2021

Regards

Bipul Kumar

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