Court emphasized that issuing a notice to a non-existent entity constitutes a jurisdictional defect, which Section 292B cannot cure.
Western economies, led by the USA, face a crisis marked by high debt, stagnating GDP, and inflation, shifting financial power to the East due to trade imbalances.
Himachal Pradesh HC upholds GST on mining royalty, rejecting petition based on overruled Supreme Court ruling
Given that the order under Section 148A(d) was not appealable, the court ruled that the petitioner had no alternative remedy and set aside the order.
Patna HC upholds income tax scrutiny against Patna Smart City Limited, rejecting claims of violation of guidelines and natural justice.
Orissa HC allows petitioner to deposit motor vehicle tax arrears and approach authorities with an explanation, granting liberty to request a waiver of penalties.
Orissa HC disposes of petition on GST appeal rejection, allowing remedy once the GST Tribunal is reconstituted, in line with a prior ruling in M/s. Maa Tarini Traders
Madras High Court sets aside order for recovery of duty drawback due to proof of export proceeds realization and improper address service. Details inside.
Patna HC dismisses petition challenging GST registration cancellation due to failure to use remedies within the prescribed limitation period.
CESTAT sets aside the rejection of refund claim in Shriram Impex case, citing failure to consider Chartered Accountant certificate for SAD paid.