GST
- GSTAT not yet functional and thus Hon’ble High Court of Rajasthan and Orissa in two different judgments granted stay on GST demand subject to payment of 20% tax and ordered that no coercive steps shall be taken against the petitioner for recovery of dues.
- Calcutta High Court held that Carrying of physical Copy of Invoice is mandatory -soft copy is not valid – Rule 138A of the CGST Rules 2017
Income Tax
ITAT Mumbai deletes addition for cash deposit during demonetization as appellant duly explained deposits
