Allahabad High Court judgment reduces GST penalty from Rs. 56,00,952 to Rs. 10,000 in Clear Secured Services Pvt Ltd vs Commissioner case. Analysis and implications.
Gujarat High Court’s landmark judgment in M Group vs Assistant Commissioner and its implications on GST appeal time limits. Learn how the 52nd GST Council recommendations influence filing appeals. Get expert insights on natural justice, condonation of delay, and the evolving GST landscape
Madras High Court held that provision of fixing time limit under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS Scheme) is directory in nature and not mandatory. Accordingly, time limit for making payment of tax under SVLDRS Scheme is directory in nature.
Delhi High Court held that in the absence of a conferral of any power upon the Tax Research Unit (TRU), it cannot issue clarification regarding the classification of polypropylene woven and non-woven bags under the Customs Tariff Act, 1975. Accordingly, Circular dated 31 December 2018 issued by TRU is quashed and set aside.
Madras High Court held that prosecution under section 276CC of the Income Tax Act justified due to non-filing of return within the stipulated time and wilfully concealing its true and correct income.
Explore the recent landmark judgment by Rajasthan HC on ITC refund denial in the case of Nahar Industrial Enterprises. Analysis of the decision and its implications.
Delhi High Court held that Delhi Gymkhana Club is exigible to Luxury tax on activity of providing residential accommodation by a hotelier for monetary consideration under the Delhi Tax on Luxuries Act, 1996.
Kerala High Court held that denial of input tax credit merely on the ground of difference between Form GSTR -2A and Form GSTR-3B for tax period 2017-2018 unsustainable. The matter is remitted back to the Assessing Authority to reconsider claim of ITC irrespective of Form GSTR 2A
Delhi High Court held that while determining compensation for injuries suffered in the road accident only documentary evidence in form of Income Tax Return in support of the claim of income is sufficient.
Explore the CIT vs Chettinad Logistics case from Madras High Court. Analysis of Section 14A disallowance, Rule 8D, and its impact on income tax assessments.
