The High Court has deemed it necessary to conduct further examination of the case and has scheduled the next hearing for February 22, 2024 In a recent development, the Gauhati High Court has issued an interim stay on a Show …
Orissa High Court Asks AAAR to Revisit its Ruling of GST Levy on Go Cool The Orissa High Court has made a significant ruling overturning the decision of the Appellate Authority of Advance Rulings (AAAR) regarding the Goods and Services …
Supply of medicines, drugs, consumables, and food to in-patients of a hospital will be considered a composite supply under the GST regime – Karnataka AAR In a recent ruling by Karnataka Authority for Advance Ruling (KAAR), it has been clarified …
The Court affirmed the department’s right to initiate such proceedings based on material presented to the court In a recent landmark decision, the Gujarat High Court upheld the legality of search and seizure operations carried out by the Income Tax …
Madras HC: Clustering Show Cause Notices Goes Against the Spirit of Section 73 of CGST Act Validity of Clustering Show Cause Notices: In a recent judgement in case of Titan Company Ltd vs Joint Commissioner of GST & Central Excise …
SLP was Filed in Supreme Court Against a Recent Verdict of Delhi HC Upholding the Constitutional Validity of Anti-Profiteering Provisions The Supreme Court has taken a significant step by issuing a notice to the central government concerning the provisions of …
Supreme Court Order for Vardan Associates Pvt Ltd In a recent landmark judgment, the Supreme Court of India addressed penalties imposed for transporting goods after the expiry of E-way bill validity. The case of Vardan Associates Pvt Ltd. vs. Assistant …
Court Upheld the Applicability of GST on Transfer of Land development Rights under JDA, Distinguishing it from Sale of Land GST on Transfer of Land Development Rights: In a significant development, the Telangana High Court has rejected a writ petition …
Penalty Cannot be Imposed u/s.129 If all Dues of Tax are Already Paid In a landmark legal development, the Calcutta High Court quashes a penalty order on 1 February 2024, in the case of Mohammad Shamasher vs. State of West …
ITAT Kolkata: Income Tax Exemption under Section 10 (23C)(vi) Allowed on Gross Receipts Including Rental Income I-T Exemption on Educational Income: In a recent decision on 1.12.23, the Kolkata bench of the Income Tax Appellate Tribunal (ITAT), in Case no.498/Kol/2023, …
Delhi High Court upholds Constitutional Validity of GST Anti-Profiteering Provisions Constitutional validity of Anti-Profiteering Provisions: In a significant development, the Delhi High Court, led by Acting Chief Justice Manmohan and Justice Dinesh Kumar Sharma, has affirmed the constitutional validity of …
The Orders were annulled by Court and Cases were Remitted Back to 2nd Respondent for a Fresh Decision In a recent legal development, the Kerala High Court, in the case of V G Suresh vs CIT [W.P(C)No.41507/203], has nullified an …
The Court Rejects the Notion that the DGGI officer Questions the Credibility of the State GST Authorities Verdict on Power & Privilege of DGGI officer vs State GST Officer: In a recent verdict, the Jharkhand High Court has clarified the …
Court Dismissed the Recovery Proceedings and Quashed the Interest Recovery Notice Interest Should not be Charged for Late Filing of Return if GST is Paid on Time: In a recent ruling, the Madras High Court has clarified that tax assessees …
Residential Status Dispute Resolved by ITAT: Non-Resident Status Confirmed on 176 Days Stay in India Residential Status of Individual: In a recent decision, the Income Tax Appellate Tribunal (ITAT) Mumbai dismissed the Revenue’s appeal and upheld the order passed by …
Court Rejected AAAR Stance that ‘Time of Supply’ is Solely Determined by the Date of Issuance of the Gift Voucher The Madras High Court has recently provided crucial clarity on the applicability of Goods and Services Tax (GST) on gift …
Retrospective Cancellation of GSTIN should not Cover the Period when Taxpayer was Compliant and Filed the Returns Legality of Retrospective Cancellation Only Due to Non-filing of Returns: In a recent ruling on 18 January 2024, the Delhi High Court, in …
Supreme Court Order: Case of Mangalam Publications vs CIT In a recent landmark decision on 23.01.2024, in case of Mangalam Publications vs CIT (Civil Appeal No. 8580-8582 of 2011), the Supreme Court addressed the reopening of a concluded assessment under …
Court Directed the State Commercial Taxes Department to Refund the Forcibly Collected Tax Within a Two-week Period Patna High Court Order: In a landmark ruling on January 15, 2024, the Patna High Court slapped a Rs 5,000 fine on a …
SC to Decide upon Applicability of Income-Tax Exemption on Nuns & Priests Working as Teachers in Govt Aided Christian Missionary Schools Applicability of Tax Exemption on Nuns & Priests: The Supreme Court has recently acknowledged the significance of addressing a …