जीएसटी एक्ट में वित्तीय वर्ष 2022-23 के लिए अंतिम संशोधन 30 नवंबर 2023 के आबादी ने लागिए कर दिए गए त्रुटियों को ठीक करने की अंतिम तिथि।
Appellant’s conviction for the offence punishable under Section 302, read with Section 34 of IPC was set aside as there was no material to prove the existence of common intention which was the necessary ingredient of Section 34 of IPC.
Admission fees paid to a club towards corporate membership would be a revenue expenditure because it had been incurred wholly and exclusively for the purposes of business and not towards capital account.
The Allahabad High Court emphasizes the importance of providing reasons in judicial and administrative orders as it quashes an unreasoned GST registration cancellation.
CESTAT Hyderabad rules that no service tax is payable on electricity and water supplied to tenants by GMR Hyderabad Airport, citing government exemptions.
CESTAT Hyderabad rules that government tax claims are extinguished upon NCLT’s approval of a resolution plan, settling all disputes.
Allahabad High Court’s judgment on the restoration of GST registration due to unavoidable circumstances. Analysis of the case and its implications.
Allahabad High Court ruling: In original proceedings, the burden to prove claimed concessions is on the assessee; it shifts to the department in reassessment. Analysis.
Delhi High Court ruling: Commissioner/Appellate Authority cannot condone Customs Act appeal delay beyond 30 days. Analysis of Section 5 of Limitation Act.
CESTAT Kolkata’s order regarding the penalty imposed on CHA M/s United Custom House Agency for their alleged role in improper export overvaluation.
