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 …
Allahabad High Court Ruling: Vehicle Seizure Without Notice Infringes Civil Rights of the Transporter Legality of Seizure of vehicles without Notice: In a landmark judgment on January 9, 2024, the Allahabad High Court, in the case of Akbar Ali Transport …
Orissa HC Advices for Approaching Appropriate Tribunal when GST Department fails to Comply CESTAT Directives In a recent development, the Orissa High Court has underscored the significance of approaching the appropriate tribunal for redressal in matters related to the Goods …
Court held that imposing a penalty under Section 129 of the Act is without jurisdiction Penalty u/s. 129 unjustifiable for Typo Error in GST e-Way Bill: In a recent judgment by the Allahabad High Court in case of M/s. Hindustan …
Kerala High Court reaffirms the constitutionality of GST Section 16(2)(c) and CGST Rule 36(4) In a recent development, the High Court of Kerala at Ernakulam, in Case No. WA Nos.1853 & 1857/2023, has upheld the constitutional validity of specific provisions …
Gujarat High court expressed its dissatisfaction with the department’s failure to adhere to the guidelines In a recent development, the Gujarat High Court has summoned three high-ranking officials from the state and central GST departments to address concerns regarding the …
HC concluded that Continuing Criminal Proceedings under Section 174 of IPC would amount to an Abuse of the process of Law Quashing of Criminal Proceedings u/s.174 of IPC by Jharkhand HC: In a recent development, the Jharkhand High Court has …
Delhi High Court Directs Revenue Department for Electronic Issuance of GST SCN & Tax Demand in DRC-01 and DRC-02 Direction by Delhi HC to Revenue Department for Electronic Issuance of GST SCN & Tax Demand: In a recent development, the …
The court set aside the cancellation order and directed for immediate restoration of the petitioner’s GST registration. In a ground-breaking decision pertaining to cancellation of GST registration, the Delhi High Court recently ruled in favour of M/s. S K Enterprises …
The Court refused to accept the department’s undertaking on Seizure to seal Non-incriminating data and decided next Hearing on January 9 In a significant development, the Gujarat High Court has raised objections to the Income Tax department’s seizure of documents …
Section 69A cannot be Invoked if Books of Accounts are not Maintained: Delhi High Court In a significant ruling on December 12, 2023, the Delhi High Court delivered a landmark judgement on Section 69A invocation criteria, in the case of …
Supreme Court rejected a plea filed by GST authorities challenging a Calcutta High Court decision against ITC denial to Buyer for Non-Payment of Tax by Seller Supreme Court Rejected Plea filed by GST Authorities: In a significant development, the Supreme …
Madras HC Sets Aside the Order of Assistant Commissioner Due to Confusing Delivery of Order in GST Portal In a recent legal development, technical issues on the GST portal have played a crucial role in case of East Coast Constructions …
ITAT emphasized the need for the assessing officer to establish the absence of reasonable cause before imposing penalty under section 271C of I-T Act ITAT Jaipur waives Penalty Imposed for non-deduction of TDS on Foreign Remittances:Â In a recent judgement …