Indirect Tax Digest | 21 June 2024

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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