In a significant ruling that offers relief to many GST-registered businesses, the Madras High Court has held that the delayed filing of GSTR-3B returns cannot be grounds for denying Input Tax Credit (ITC), following the retrospective amendment to the Central …
The Karnataka High Court recently ruled that a writ petition challenging an intimation of tax ascertainment under Section 73(5) of the CGST/KGST Act, 2017, is premature if no Show Cause Notice (SCN) under Section 73(1) has been issued. The court …
The Delhi High Court ruled that the dues of a secured creditor take precedence over the tax dues owed to the Income Tax Department. In a significant ruling, the Delhi High Court has held that the Income Tax Department cannot …
The High Court ruled that irrespective of whether the delay was caused by the assessee or the department, the assessee was entitled to interest at a rate of 6% per annum. In a significant ruling, the Gujarat High Court has …
This judgment of court reaffirms that individual components of an SCN must be adjudicated separately unless explicitly quashed. The Delhi High Court has ruled that if a Show Cause Notice (SCN) is quashed on one issue, it does not imply …
The case was remanded by court to the original authority for fresh adjudication, with instructions to consider all submitted documents and provide a reasoned decision within three months. In a significant ruling, the Allahabad High Court has held that the …
The decision of Kerala High Court is in line with the broader principle that procedural errors without revenue loss should not attract punitive action. The Kerala High Court, in the case of Maruthengal Moideen & Ors. v. State Tax Officer …
Earlier, a division bench of the Orissa High Court had mandated that assessees must deposit 10% of the disputed tax amount to file an appeal. Additionally, to obtain a stay on the order, taxpayers were required to deposit 20% of …
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 …
When the appeal is filed by the assessee as against the original order of assessment, the limitation period shall be calculated from the date on which the rectification had been dismissed. The Madras High Court in case of “M/s.SPK and …
Acknowledging the breach of natural justice, the Karnataka High Court set aside the impugned ex-parte order. The court directed the respondent to reconduct the appeal hearing. In a significant ruling, the Karnataka High Court has set aside an ex-parte order …
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 emphasizing that taxpayers must present comprehensive evidence, including details of the selling dealer, freight payments, and vehicle information, to prove the physical movement of goods and the genuineness of the transaction. In a landmark ruling in case of …
The Court highlighted that a civil suit needs to be filed as per Rule 11(6) of 2nd Schedule of Income Tax Act, by the party against whom the attachment order has been issued, to establish their rights over the disputed …