Madhya Pradesh High Court declares Section 147 notice issued in the name of deceased person for the assessment year 2018-19 as invalid, quashing all related proceedings.
Read the Delhi High Court judgment on Saroj Gagneja’s case against retrospective GST registration cancellation. Learn why the court deemed the cancellation unjust and the fair process upheld.
Read the Delhi High Court judgment in R.K. Metal Industries’ case. Learn why GST registration cannot be arbitrarily cancelled due to non-filing of returns. Retrospective cancellation overturned.
CIT (Exemptions) Vs Jamnalal Bajaj Foundation, Delhi High Court emphasized that penalty notice must specify precise limb of Section 271(1)(c) under which penalty is imposed.
Kerala High Court, in the case of Kothamangalam Service Co-Operative Bank Ltd. vs. Intelligence Officer State Goods and Service Tax Department, addressed a writ appeal challenging a judgment related to the choice of the GST department office for appearance.
Bombay High Court quashes reopening proceedings in Shanmukhananda Fine Arts vs Dy. Director of Income Tax, citing income already declared in the ITR. Detailed analysis.
Rajasthan High Court stays recovery in Apar Fragrances vs Union of India, emphasizing payment through banking channel. Analysis of the order and its implications.
Delhi High Court judgment on K. Metal Industries vs Commissioner of GST & Anr. highlights that GST registration cannot be retroactively cancelled without proper reason. Full text and analysis provided.
Explore the NCLAT Delhi judgment on Income Tax Department’s dispute over Rs.26,06,41,424 allocation in Resolution Plan. Analysis, implications, and key insights revealed.
Pratima Tyagi v. Commissioner of GST: Delhi High Court rules GST cancellation effective from business closure date, emphasizing reason and natural justice
