Telangana High Court permitted the petitioner to withdraw the writ petition and pursue the statutory appellate remedy under Section 107 of the CGST Act. The Court directed the appellate authority to consider the delay sympathetically since the petitioner had approached the High Court first.
Telangana High Court directed authorities to accept a physical application for revocation of cancelled GST registration where the GST portal no longer permitted online filing. The Court granted relief after noting the cancellation arose from filing NIL returns.
Telangana High Court held that payment of outstanding GST dues during adjudication does not exempt a taxpayer from mandatory pre-deposit for filing an appeal. The Court clarified that penalty disputes must be decided by the appellate authority on merits.
Telangana High Court held that taxpayers cannot seek exemption from mandatory GST appellate pre-deposit merely because the disputed tax amount was already paid during adjudication.
The article explains how ecofeminism connects environmental exploitation with gender-based domination and violence. It argues that both arise from the same structures of control, extraction, and inequality.
Form 157 under the Income-tax Act, 2025 is not required for every person leaving India. The requirement applies only in limited cases involving tax investigations, financial irregularities, or large outstanding tax arrears.
The Supreme Court held that constitutional courts can grant bail in UAPA cases where prolonged incarceration and delayed trial violate Article 21. The Court clarified that statutory restrictions under Section 43D(5) cannot justify indefinite pre-trial detention.
Courts have held that distinct aspects of a single transaction may be taxed separately without creating constitutional conflict. The principle permits different legislatures to levy taxes on separate taxable elements of the same activity.
The Jharkhand High Court ordered an enquiry after finding that judicial inquiries mandated under Section 176(1-A) CrPC were not conducted in at least 262 custodial death cases. The Court held that executive inquiries could not substitute judicial inquiries in such matters.
ITAT Delhi held that Section 56(2)(x) could not be applied to property transactions relating to Assessment Year 2017-18 because the provision became effective only from AY 2018-19. The Tribunal deleted the addition made on the difference between stamp duty value and purchase consideration.
