All High Courts

Roots of contract cannot be challenged merely due to change of taxation

Kayal Construction Vs. State of West Bengal & Ors (Calcutta High Court)

Calcutta High Court held that all commercial contracts includes an element of calculated business risk, thus, merely due to change of taxation statues, the root of the contracts cannot be challenged....

Madras HC Set-aside Assessment order passed in violation of principles of natural justice

Antony Alphonse Kevin Alphonse Vs ITO (Madras High Court)

Explore the detailed analysis of Antony Alphonse Kevin Alphonse vs ITO case at Madras High Court. Uncover the assessment challenges, legal proceedings, and the court's decision....

Duty demand on leftover liquor stock sustained as duty evaded behind cloak of different companies

Punjab Expo Breweries Pvt. Ltd. Vs Excise Commissioner Delhi & Anr. (Delhi High Court)

Delhi High Court held that liquor being sold by different companies incorporated by appellant. Accordingly, manufacturer and seller of the liquor was one and entire attempt was to avoid payment of excise duty by hiding behind the cloak of different companies. Hence, demand of excise duty on leftover stock upheld....

Section 14 of IBC does not create a bar for finalisation of Tax assessment & adjudication proceedings

Platino Classic Motors India Pvt. Ltd. Vs Deputy Commissioner Of Central Tax And Central Excise (Kerala High Court)

Explore the Kerala High Court's decision on Platino Classic Motors vs. Deputy Commissioner of Central Tax. Analysis of IBC Section 14, assessment, and adjudication proceedings....

Kerala HC Dismisses Writ Against GST Dues Recovery Notice

Mundeth Plyboards Vs State Tax Officer (Kerala High Court)

Read the Kerala High Court judgment dismissing a writ petition challenging a revenue recovery notice for GST dues due to failure to appeal the assessment order....

KVAT: Kerala HC Directs 10% Penalty Deposit to Stay Recovery

Nirapara Roller Flour Mills [P] Ltd Vs State Tax Officer (Kerala High Court)

Explore the Kerala High Court judgment on Nirapara Roller Flour Mills vs State Tax Officer. Learn how the court directs a 10% penalty deposit for recovery stay, citing KVAT Act amendments....

Transaction Authenticity Unquestionable if E-Way Bill Not Cancelled in Time: Allahabad HC

Sun Flag Iron And Steel Company Limited Vs State of U.P. (Allahabad High Court)

Once the e-way bill has been generated and same has not been cancelled by the petitioner within the time prescribed under the Act, the movement of goods as well as genuineness of transaction in question cannot be disputed....

Bombay HC Orders JAO to Specify Basis for Section 148A(b) Notice

Ganesh Ramesh Chavan Vs ITO (Bombay High Court)

Bombay High Court quashes assessment order, directs JAO to provide specific information for Section 148A(b) notice. Detailed analysis and implications of the judgment....

Invalid Sanction: HC Quashes Notice & consequential Assessment Order

Chandar Mahadev Naik Vs ITO (Bombay High Court)

Bombay High Court's landmark judgment nullifies Income Tax assessments for AY 2016-2017, citing improper sanction under Section 151(i) instead of Section 151(ii) of the Income Tax Act 1961. Read the full text and implications....

Penalty under GST Not Automatic, Requires Evaluation: Calcutta High Court

Asian Switchgear Private Limited Vs State Tax Officer (Calcutta High Court)

Explore the detailed analysis of the Calcutta High Court's landmark decision on GST penalties. Learn why automatic penalties under Section 129 are not upheld....

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