Explore the significant ruling by ITAT Delhi in the case of Mohammad Saleem Vs ITO, stating that the Assessing Officer cannot perform a second assessment on the same issue within the same assessment year.
Explore the notable case of Nirajkumar Nareshkumar Lakhyani v. State of Gujarat (SCA No. 6777 of 2023) in which the Gujarat High Court has overturned the Adjudicating Authority’s ruling. The judgement allows the assessee to meet tax obligations in installments, effectively lifting the provisional attachment of their bank account. Learn more about this landmark tax case and its significant implications.
Comprehensive discussion on ruling of GST AAR West Bengal on applicability of GST on Fair Price Shop dealer’s commission, transport, and stationary charges, etc., in case of Chanchal Saha.
AAR, West Bengal, in case of Mindrill Systems and Solutions Pvt. Ltd. ruled that, Input Tax Credit (ITC) cannot be claimed on construction of immovable property which is capitalised in books of account.
Explore the AAR ruling on GST applicability for services related to loading and unloading of imported unprocessed pulses, in the case of Sona Ship Management Pvt Ltd.
GST AAR West Bengal classifies KSB Limited’s supply of pumps with installation for sewerage treatment as works contract service, taxable at 12% under GST when supplied to local authority.
In Earthmark Traders v. Joint Commissioner, State Tax ,Calcutta High Court sets aside order passed by Appellate Authority, emphasizing that authority cannot go beyond the allegations made in Show Cause Notice. Learn about facts, issue, held, and implications of this significant decision.
Read judgment of Sunil Enterprises vs. Commissioner Commercial Tax by Allahabad High Court. Court overturned Adjudicating Authority’s order, highlighting violation of natural justice principles when an order is passed prematurely.
In a significant ruling, the Hon’ble Calcutta High Court, in the case of Perfect Enterprise v. State of West Bengal [W.P.A. No. 532 of 2023 dated June 15, 2023], overturned a penalty order issued by the Adjudicating Authority and subsequently upheld by the Appellate Authority. The court held that no penalty should be imposed on a bonafide assessee if the e-way bill expires during the transportation of goods due to a national holiday.
HC held that if the deposit of tax had been already made and the Appellate Tribunal is not yet constituted then the rest of the demand shall remain stayed.
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