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
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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.
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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.
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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.
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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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