In a significant ruling, the Delhi High Court clarified the tax treatment of payments made for using the goodwill and trade name of another firm. The Court held that when an assessee merely uses the goodwill of another entity without …
Cases related to best judgment assessments under Section 62, emphasizing procedural fairness and legislative amendments. Section 62 of the Central Goods and Services Tax (CGST) Act, 2017, governs the assessment of taxpayers who fail to file their GST returns. When …
This ruling of Madras High Court underscores the importance of natural justice in GST assessments and provides taxpayers an opportunity for fair representation. In a significant ruling, the Madras High Court has granted a final hearing in the case of …
This landmark High Court ruling as it safeguards taxpayers from the sudden attachment of bank accounts by the tax department, which can be done with minimal notice. Now, even in the absence of coercive measures, the mere presence of an …
The high court clarified that it is improper to dismiss an appeal for non-payment of fees without giving the appellant an opportunity to rectify any deficiencies. In a significant ruling, the Punjab and Haryana High Court has made a noteworthy …
The Court questioned how, during assessment proceedings for 2011-12, the authorities could examine the business nature and extent of the assessee’s activities dating back to 1999-2000. In a significant judgment in Kings Infra Ventures Ltd vs. ACIT (ITA No. 28/2023), …
In its ruling, the court set aside the impugned suspension order, directing the GST department to review the petitioner’s reply and issue a decision in accordance with the law. The court stressed that any further actions must align with legal …
Delhi High Court Ruling in case of Metal One Corporation India Pvt. Ltd. & Sony India Private Limited vs. UOI, W.P.(C) 14945/2023, decided on 22-10-2024] The Delhi High Court has recently scrutinized the legitimacy of Goods and Services Tax (GST) …
The court emphasized that Section 119(2)(b) is a beneficial provision, intended to allow for exceptions and refunds in cases of genuine hardship. Decisions made under this provision must include proper justification, aligning with both procedural fairness and the legislative intent …
The high court instructed the Appellate Authority to review the appeal on its merits, considering the pre-deposit made from the Electronic Credit Ledger as adequate. Pre-Deposit for GST Appeals using ECL: The Patna High Court recently issued a significant ruling …
The Court gave 10 days to the petitioner to file a reply, and the proper officer was instructed to pass a new GST order under Section 73(9) within 4 weeks of the personal hearing. In a significant ruling, in case …
The court emphasized that the petitioner had acted in good faith by making the required pre-deposit and there was no evidence of mala fide intent on the part of the petitioner. In a recent judgement in case of Partha Pratim …
Gauhati High Court Ruling in case of Shree Shyam Steel vs Government of India The Gauhati High Court has ruled in the case of Shree Shyam Steel Vs UOI [WP(C)/ 3838/2024] that the State GST Authorities cannot benefit from Notification …
Madras High Court Ruling in case of L&T ITC Dispute In a recent development, the Madras High Court has delivered a significant ruling favouring Larsen & Toubro (L&T) by overturning a Goods and Services Tax (GST) order. This decision has …
The petition filed by Bar Council of Kerala highlighted that CBIC had issued two show cause notices. The Bar Council of Kerala (BCK) has taken its case against Goods and Service Tax (GST) notices to the Kerala High Court, challenging …
In a recent development, the Bombay High Court has ruled in favour of four employees of Maersk Line, the Indian arm of a Denmark-based shipping giant. The high court struck down a notice issued by the GST Intelligence that sought …
The Delhi High Court acts as a protection against arbitrary cancellations of GST registration based on inaccurate field visit reports. In a recent case of Gulab Nagar v. Assistant Commissioner [W.P No. 3383 of 2024 on March 06, 2024], the …
The vulnerabilities in the system prompted the High Court to intervene and rectify the injustice caused by technical glitches in this case. Mr. Rohit Gupta, representing Polytec Industries, contested in the High Court, against an order from the Delhi Goods …
The High Court emphasized that these hostels fall under the category of “exclusively residential purpose,” as per a 2017 notification of the central government. In a recent ruling by the Madras High Court, hostels renting rooms exclusively to girl students …
The department claimed that the “escaped” income by the congress party amounted to over ₹520 crore. The Delhi High Court delivered a verdict on Friday, rejecting the Congress party plea challenging the Income Tax (IT) department’s move to initiate reassessment …