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Important Judgements under GST & Income Tax(for the period April to June 2021)Sl. No Particulars Page No.1Interpretation of Law relating to Provisional Attachment under GST022Issuance of Notice to Buyer if GST not deposited by Seller033Refund of IGST Paid on Ocean Freight044Penalty for Delay in Filing Quarterly TDS Statement055Passing of Assessment Order without providing Sufficient Time to Reply066Allowance of Time Barred Appeal due to Technical Glitches077Deduction of Value of Land for Transfer of Property under GST088Double Proceedings by Central & State Tax Officers099Whether an Assessing Officer can revisit Draft Order served to an Assessee?1010Denial of ITC Refund due to Technical Glitches1111Online or Manual Filing of Form TRAN-1 & TRAN-2 1212IGST Refund if Higher Rate of Duty Drawback Claimed1313Whether Interest under Section 234C be levied on Assessed Income?1414Set-off of Brought Forward Business Loss with Current Year Capital Gains 1515Provisional Attachment under GST requires Opinion based on Material Available 1616Penalty in case of Invoice Number Mismatch in E-Way Bill 1717GST Department Directed to Refund amount paid during Investigation1818Rejection of Refund under GST without Opportunity of being Heard1919Grounds for Rejecting Revocation of Cancelled Registration under GST2020Validity of Section 16(2)(c) of CGST Act Challenged21cc
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