SAG Infotech Official Tax Blog

The Gujarat High Court has said that tax authorities cannot refuse ITC on a transaction on which tax was not levied initially. A bench of Justice A.S. Supehia and Justice Vaibhavi D. Nanavati has given the ruling while setting aside a GST demand against Kor Chems over credit claimed on the acquisition of leasehold rights […]

The Delhi High Court quashed criminal proceedings related to TDS. The Court found that the prosecution’s case was based on the erroneous assumption that the petitioner was a director and the principal officer of the accused company. The Income Tax Department’s complaint against Akansha Kapoor (petitioner) alleged that she did not deposit the required Tax […]

As per government sources, there will be an 18% GST charged on the merchant discount rate (MDR) levied on select UPI payments. The GST will be applicable only on the MDR or fee that is actually levied on eligible UPI transactions. GST paid on MDR can be claimed via the ITC route. From October 15, […]

The Rajasthan High Court has stated that authentication of portal access and authentication of a document are not the same requirements. The Court set aside the unsigned SCN and order. The applicant, Star Raison Landmarks, was chosen for the scrutiny proceedings via Form ASMT-10. Following the response to this, a ‘show-cause notice’ was issued, and […]

The Tripura High Court dismissed a writ petition seeking the conversion of a residential property for commercial use. The Court imposed a fine of ₹40,000, citing the concealment of information regarding parallel proceedings pending before the Real Estate Regulatory Authority (RERA). In 2020, the petitioners acquired ground floor commercial units in “The Royal Peace Apartment,...