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Archive: 26 December 2023

Posts in 26 December 2023

Madras HC Overturns GST Assessment on Deceased; Legal Heirs Get Relief

December 26, 2023 7962 Views 0 comment Print

Read the full judgment from Madras High Court setting aside a GST assessment order against the deceased M.K.Girish. Legal heirs granted relief; court directs a response within 6 weeks.

SCN should indicate allegations to enable noticee to reply on issue: Delhi HC

December 26, 2023 2841 Views 0 comment Print

Delhi HC quashes GST cancellation in SK Enterprises case, stressing clarity in show cause notices. Upholds procedural fairness.

Doctrine of Substance Over Form: Concept, Meaning & Applications

December 26, 2023 19350 Views 0 comment Print

Explore the doctrine of substance over form in taxation, its accounting and taxation concepts, applications, examples, limitations, and the impact of GAAR. Learn how courts interpret this principle.

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