INCOME TAX
HC directs AO to pay ₹25000 to PM CARES for not following section 144B
Parag Kishorchandra Shah Vs The National Faceless Assessment Center & Ors. (Bombay High Court) dated 27/10/2021
Transfer Pricing Officer: Quasi-capital are treated differently than normal loan transactions
Bilakhia Holdings Pvt. Ltd. Vs ACIT (ITAT Surat) dated 11/10/2021
GST
No withholding of GST refund on account of need for verification of suppliers to supplier of ultimate exporter
Bhagyanagar Copper Private Limited Vs Central Board of Indirect Tax and Customs (Telangana High Court) dated 28/09/2021
GST Registration cancellation on Hyper-Technical grounds causes Revenue Loss: HC
CIGFIL Retail Pvt. Ltd. Vs Union of India (Calcutta High Court) dated 10/11/2021
Vires of Section 16(2) of CGST Act, 2017 challenged before HC
Unifab Engineering Project Pvt. Ltd. and anr. Vs Deputy Commissioner CGST And CEX (Bombay High Court) dated 16/11/2021
Provisional attachment after expiry of one year breaches Section 83 provisions of CGST Act
Formative Tex Fab Vs State of Gujarat (Gujarat High Court) dated 21/10/2021
Services by ‘Airbus Group India’ are ‘Intermediary service’ & liable to GST
In re Airbus Group India Pvt. Ltd. (GST AAAR Karnataka dated 09/11/2021
Bombay HC issues notice in challenge to Constitutional validity of 16(4) of CGST Act
Meta Tiles Pvt. Ltd. Vs Union of India (Bombay High Court) dated 29/10/2021
Regards
Bipul Kumar
Business So Simple 