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Statutory Appeal Option Against Assessment Orders Under Sec 107 CGST Act, HC Dismisses Writ

February 22, 2024 786 Views 0 comment Print

Kerala High Court dismisses writ petition against CGST assessment orders, stating statutory appeal under Section 107 of CGST Act is the appropriate remedy.

HC cannot grant any interim relief if it is not entertaining the writ petition

February 22, 2024 1077 Views 0 comment Print

Regarding the provisional release of goods, the court declined to grant any interim relief since the writ petition itself was not entertained. However, recognizing the perishable nature of the goods and the potential financial impact on the petitioner, the court directed the Appellate Authority to expedite the consideration of the petitioner’s Interim Application for the provisional release of goods.

Gujarat HC Refuses to Interfere with Section 153C Income Tax Notice

February 22, 2024 2901 Views 0 comment Print

Gujarat High Court’s decision on Shyamlal Rupchand Parwani vs ACIT, rejecting interference at the Section 153C notice stage and emphasizing legal procedure.

Kerala HC Orders GST Portal Reopen for Tax Filing

February 22, 2024 5757 Views 0 comment Print

Read Kerala High Court’s directive to reopen the GST portal for J. Kumar Vs State Tax Officer, allowing for the overdue GST return submissions.

Striking the Balance: Limits of Judicial Intervention in Arbitration Awards

February 21, 2024 789 Views 0 comment Print

Explore the Calcutta High Court’s decision in Kamal Kishore Mimani vs. Ajay Mimani, highlighting the intricacies of enforcing arbitration awards and the limits of judicial intervention.

GST: No 100% Penalty for Show Cause Notices Issued Under Section 73

February 21, 2024 2280 Views 0 comment Print

Discover the outcome of K.S. Janarthanam v. Deputy State Tax Officer case by Madras High Court. Learn about penalties under Section 73 of TNGST Act.

Notice to be served via Alternate Communication Methods if Assessee Ignores Email

February 21, 2024 3336 Views 0 comment Print

Get insights into Sakthi Steel Trading v. Assistant Commissioner case by Madras High Court. Understand implications of serving notices through email and other modes.

HC Quashes reassessment notice & order for absence of application of mind & errors in approval

February 21, 2024 4344 Views 0 comment Print

Bombay High Court quashes reassessment notice against Kartik Gandhi for AY 2019-20, highlighting issues with Section 148 and 151 approvals.

TDS not deductible On Sum Which Was Not Chargeable To Tax In India: Delhi HC

February 20, 2024 1770 Views 0 comment Print

CIT Vs Mitsubishi Corporation India P. Ltd (Delhi High Court) The Delhi High Court deliberated on an appeal concerning Assessment Year (AY) 2006-07, where the Income Tax Appellate Tribunal (ITAT) had made decisions impacting the applicability of Section 40(a)(i) of the Income Tax Act, 1961, in relation to the Double Tax Avoidance Agreements (DTAAs) between […]

Gujarat HC directs NCLT Ahmedabad to Allow Electronic Device Usage in Proceedings

February 20, 2024 2268 Views 0 comment Print

Get insights on the Gujarat High Court’s ruling allowing electronic devices in NCLT hearings. Learn about the impact on legal proceedings and technological adaptation.

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