Allahabad High Court rules that without intent to evade tax, penalties under Section 129(3) of UP GST Act are unsustainable. Prahlad Rai Vijay Kumar case.
Learn how to make necessary corrections to GSTR-1 and GSTR-3B for FY 2023-24 before the October 2024 deadline to avoid penalties and interest.
Learn about the Allahabad High Court’s ruling in Mid Town Associates Vs Additional Commissioner Grade-2 (Appeal) regarding penalty proceedings for non-production of E-way bill. Discover why mens rea is crucial in tax evasion cases.
Madras High Court sets aside an order passed on the same date as the show cause notice, citing lack of natural justice. Analysis of Pithamber Distributors Vs Assistant Commissioner case.
Punjab and Haryana High Court halts corporate guarantee proceedings, seeks CBIC’s reply. Analysis of legal implications and precedents in Acme Cleantech Solutions Pvt Ltd Vs Union of India.
Discover the ruling of the Calcutta High Court in the case of Lokenath Construction Private Limited vs Joint Commissioner of State Tax/Revenue and Others, highlighting the importance of proper verification before denying Input Tax Credit.
Learn about the recent Madras High Court decision in the case of Razack Trading Company vs. The Assistant Commissioner (ST) (FAC) regarding the applicability of interest on erroneous refunds under Section 50 of the CGST Act.
Discover the Ministry of Finance’s latest report on April 2024 GST collections, marking a historic milestone of ₹2.10 lakh crore with detailed analysis and insights.
Understand the implications of delayed return filing in tax matters based on the Sincon Infrastructure Pvt. Ltd. vs. Union of India case at the Patna High Court. Learn how interest is applied even if tax is paid from the credit ledger.
Delhi High Court’s ruling in the case of Kalpana Cables Products Pvt. Ltd. vs Commissioner, Department of Trades and Taxes & Anr clarifies that taxpayer registration cannot be retrospectively cancelled without valid reasons. Learn more.
