Learn from Associated Switch Gears and Projects Ltd. case how Allahabad HC ruled that GST Authorities cant raise new grounds beyond those in the Show Cause Notice. Analysis included.
Learn from Aryan Timber Store v. Sale Tax Officer case how Delhi HC ruled that GST registration cant be cancelled retroactively due to unfiled returns. Analysis included.
Explore the Madras High Courts decision in Isithore v. Senior Intelligence Officer, granting bail to a Chartered Accountant on condition of depositing a specified amount with GST Authorities.
Learn about the Orissa High Courts ruling in Badajena Iron & Steel Industries (P.) Ltd. v. ST and GST Officer, affirming the Assessees entitlement to file a revocation application for GST registration cancellation upon fulfilling all tax obligations.
Learn about the Calcutta High Court’s ruling in Goutam Bhowmik v. State of West Bengal, stating that an assessment order lacks validity without essential details in the Show Cause Notice. Get insights into the case and implications for taxpayers
Explore the Madras High Court ruling in Naga Ltd. v. Puducherry AAR, exempting GST on services related to agricultural produce. Understand the implications and why a third party writ petition was deemed maintainable
Explore the Madras High Court ruling in Eicher Motor Ltd. v. Superintendent GST, stating no interest on GST if deposited on time, even with belated GSTR-3B filings. Understand the implications for taxpayers.
Get insights into Abdus Sami Saifi vs. Union of India case in Rajasthan HC. Analysis of CGST Act Section 107(4) and the validity of Amnesty Scheme Notification 53/2023.
Explore the legal implications of assessment proceedings without proper intimation. Learn from a recent Allahabad High Court case, emphasizing fair hearing rights for assessees.
Gain insight into the changes in Interim Budget 2024-25 with the key phrase “Changes under Income Tax in Interim Budget 2024-25”. Explore pro-people programmes, structural reforms and more from FM Sitharaman
