Indirect Tax Digest | 21 June 2024
Indirect Tax Digest | 21 June 2024
Read more about Indirect Tax Legislative and Judicial updates and Customs and Foreign Trade Policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.
HIGHLIGHTS
- Delhi High Court - An adjudication order cannot be passed merely on the ground that the reply was not properly filed or filed without any justification.
- Calcutta High Court - Appellate Authority can condone the delay in filing an appeal beyond one month in case where sufficient cause for such delay is provided by the Taxpayer.
- Authority for Advance Ruling, Karnataka - Providing online platform services are to be treated as e-commerce operators and are liable to collect tax at source.
- Madras High Court - Penalty cannot be imposed on mere wrong availment of credit which was reversed prior to its utilisation.
We hope you find it useful and an interesting read.
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