Explore the Madras High Court’s judgment on Primary Agricultural Cooperative Credit Societies challenging Circulars related to tax deduction on cash withdrawals, with an analysis of legal provisions.
Read the full judgment from Madras High Court setting aside a GST assessment order against the deceased M.K.Girish. Legal heirs granted relief; court directs a response within 6 weeks.
Delhi HC quashes GST cancellation in SK Enterprises case, stressing clarity in show cause notices. Upholds procedural fairness.
Madras High Court held that circulars dated 16.03.2021, 05.08.2021 and 01.04.2021 mandating compliance of provisions of section 194A and 194N of the Income Tax Act by co-operative societies cannot be challenged under Article 226 of the Constitution of India.
Bombay High Court held that an agreement for providing manpower to perform maintenance services is not a contract of sale but is a contract for service under the provisions of the Maharashtra Value Added Tax Act, 2002.
Bombay High Court held that in absence of change in law/ facts, advance ruling pronounced by the authority shall be binding on the application and also on the Principal Commissioner of Customs or Commissioner of Customs and the customs authorities subordinate to him.
Bombay High Court held that action of the department in selling the gold during the pendency of the appeal is illegal and unconstitutional.
Delhi High Court held that the period of limitation for cases covered u/s. 49(a) of the Indian Stamp Act, 1899 would be six months from the date on which the stamp paper was spoiled. Accordingly, refund of 90% stamp duty directed.
Karnataka High Court held that reassessment proceedings cannot be in the nature of review and accordingly, the material as has come to light in the assessment proceedings for the Assessment Year 2008- 2009 cannot be a sufficient ground to resort to reassessment proceedings.
Bombay High Court held that benefit of exemption under notification no. 12/2017- Central Tax (Rate) dated 28.06.2017 available to loading, unloading, packing, storage or warehousing of “agricultural produce” namely “tea”.
