Read about Madras High Court’s decision allowing submission of fresh representation for delayed GST payment due to COVID-19 impact in S.R.Selvaraj & Sons vs. Office of Assistant Commissioner case.
Kerala High Court overturns rejection of Snehatheeram Charitable Trust’s application for 80G certificate under Income Tax Act, 1961, orders reconsideration. Full judgment analysis.
Discover how the Madras High Court upheld a GST payer’s right to a personal hearing, despite portal oversight. Analysis & implications outlined.
Madras HC Quashes GST Registration Cancellation Order as continuous period of six months of non-filing of GST Return had not lapsed when the show cause notice was issued.
Read about the Madras High Court’s decision in Rakesh Beniyal Vs ITO case, where the court dismissed a writ petition challenging an assessment order related to a disputed bank account opening and transactions, stating that such disputed facts are not suitable for Article 226 proceedings.
Karnataka High Court acquits accused under Excise Act. Detailed analysis reveals police cannot file FIR solely on seizure panchanama. Full text of judgment included.
Absence of proper scrutiny and justification for rejecting petitioner’s ITC claims warranted the court to set aside the impugned order and remit the matter for re-adjudication.
Madras High Court allows re-examination of GST export refund case under Circular No.197/09/2023-GST, directing reconsideration in light of Notification No.14/2022.
Explore the Bombay High Court’s judgment in Vodafone India Ltd Vs Deputy Commissioner of Income Tax case, emphasizing the importance of thoughtful consideration before approving assessment reopening under Section 148A(d) of the Income Tax Act.
Calcutta High Court ruling states payments by supervisors to individual labourers, each not exceeding Rs. 20,000, cannot be disallowed under Section 40A(3) of the Income Tax Act.
