Follow Us:

All High Courts

GST Registration cannot be cancelled if SCN & Order lacks Specific Allegations

September 20, 2023 1080 Views 0 comment Print

Learn about the Delhi High Court’s judgment on GST registration cancellation, reasons, and implications. Green Polymers vs. Union of India & Ors case analysis.

Non-Reflection in GSTR-2A Insufficient for Denying Input Tax Credit

September 19, 2023 35280 Views 1 comment Print

Explore the Kerala High Court’s judgment in Diya Agencies vs. State Tax Officer, highlighting that denying input tax credit based solely on GSTR-2A is unjust.

Non-restoration of GST registration alleging non-filing of requisite form for change of address untenable

September 19, 2023 1188 Views 0 comment Print

Delhi High Court held that non-restoration of GST registration alleging non-filing of requisite form for change of place of business untenable as the same was not ground on which GST registration of the petitioner was cancelled in the first place.

Responded Query During Assessment Implies AO Consideration, Even if Unmentioned in Order

September 19, 2023 1260 Views 0 comment Print

Explore the case of Darshana Anand Damle vs. DCIT in the Bombay High Court regarding a land development agreement and its tax implications.

Undisclosed Income Taxed in Flagship Company Not Taxable in Assessee Companies

September 19, 2023 1545 Views 0 comment Print

Discover the Delhi High Court’s ruling in the case of PCIT vs. Surya Agrotech Infrastructure Limited regarding undisclosed income taxation and double taxation.

Departmental inquiry against government servant not treatable as casual exercise

September 18, 2023 1575 Views 0 comment Print

Allahabad High Court held that a departmental inquiry against government servant is not to be treated as a casual exercise and accordingly suspension of Assistant Commissioner of State Tax without merit is liable to be quashed.

AWS India liable to withhold 8% tax of remittance on account of reseller fee paid to AWS USA

September 18, 2023 1761 Views 0 comment Print

Delhi High Court held that Amazon Web Services India Pvt. Ltd. (AWS India) is liable to withhold 8% (instead of 16%) tax of remittance on account of reseller fee paid to AWS USA.

ITAT Directs CBDT: Consider Condonation for Form 10-IC Delay

September 16, 2023 2310 Views 1 comment Print

Read full judgment of Metroark Pvt. Ltd. vs. ITO in Calcutta High Court. Learn how ITAT directed CBDT to consider delay condonation for Form 10-IC under Income Tax Act.

In contract for transfer of right to use goods, taxable event is execution of contract: Kerala HC

September 16, 2023 1464 Views 0 comment Print

Kerala High Court held that under the Kerala Value Added Tax Act, 2003 (KVAT Act) in a contract for the transfer of the right to use the goods, the taxable event is the execution of the contract for delivery of the goods, and if that has taken place, it was immaterial whether the transfer was exclusively or to the exclusion of all others.

Reassessment can Be Closed at the Stage of Objection Disposal If Case is Wrongly Reopened

September 16, 2023 1329 Views 0 comment Print

Explore Vaman Prestressing Co. Pvt. Ltd. vs. ACIT case where Bombay High Court discusses reopening of assessments, commercial expediency, and need for a valid belief.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031