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G.S.TRecent Case Laws

GSTR 3 can be filed manually to claim Transitional credit – Delhi High Court

 

 

 

To download the complete copy of order, click here Order dated 16.10.2018 -Indusind Media_1 (3 files merged)

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Analysis of the definition of “Basic Wage” and its exclusions and inclusions by the Supreme Court in its latest judgement – SC

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Having regard to the manner in which the Assessing Officer has issued notice under section 274 r.w.s. 271(1)(c) of the Act without striking off the irrelevant words, the penalty proceedings show a non-application of mind by the Assessing Officer and is, thus, unsustainable.- ITAT Delhi

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Merely recording of the conclusion and not the reasoning makes the order of the CIT(A) invalid and the same transfered back to CIT(A) for fresh adjudication. – ITAT Delhi

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