Launch of E-Way Bill 2 Portal on 1st June 2024   GSTN has informed inform that NIC is releasing the E-Way Bill 2 Portal (https://ewaybill2.gst.gov.in) on 1st June 2024.   The new portal ensures high availability and runs in parallel to the e-way Bill main portal (https://ewaybillgst.gov.in). The e-way …

AO obliged to consider the response filed by assessee on e-filing portal though belatedly, before passing the final order – High Court In a recent judgment, the Hon’ble High Court of Calcutta has held that once, assessee files response though belatedly, before passing the final order, the assessing …

Cash deposit in bank account belonging to HUF can not be added to the income of individual assessee – ITAT  In a recent judgment, the ITAT Raipur has deleted addition u/s 69A holding that cash deposit in bank account belonging to HUF and disclosed in the return of …

In calculating three-month limitation period for filing GST appeal, starting point is day following the date of communication of order. In a recent judgment, the Hon’ble Allahabad High Court has held that in calculating three-month limitation period u/s 107 of UPGST for filing GST appeal, starting point is …

There is no under reporting of income when tax paid u/s 115JB is more than normal tax – ITAT  In a recent judgment, the ITAT Delhi has deleted penalty u/s 270A(9) holding that there is no underreporting of income when tax is paid on deemed MAT income u/s …

Penalty for alleged double movement of goods on same e-way bill deleted as it was based was based only on vehicle driver’s statement  In a recent judgment, the Hon’ble Allahabad High Court has deleted GST penalty u/s 129(3) for alleged double movement of goods on same e-way bill …