Explore the Kerala High Court ruling in Koduvayur Constructions vs AC-Works Contract case. Understand the significance of GST portal notices and the responsibility of the assessee.
Jharkhand High Court held that the explanation inserted in Rule 89 (4) of CGST Rules, 2017 vide Notification No. 14/2022-Central Tax dated 05.07.2022 is not clarificatory in nature and thus will have a prospective effect.
Commissioner, Commercial Tax Vs Ramway Foods Ltd (Allahabad High Court) – Purchase from Registered Dealer can be treated as Purchases from Unregistered Dealer if dealer fails to prove actual physical movement of goods
Exploring Siemens Financial Services vs DCIT Bombay High Court case that clarified role of specified authority in reassessment approvals and impermissibility of changes in opinion.
High Court held that Show cause proceeding cannot be scuttled by filing a writ petition, as it is not without jurisdiction. It is open for the petitioner to reply to the SCN for violation of Sec 269SS.
Analysis of Patna High Court’s ruling in the Vivek Kumar Mittal Vs State of Bihar case, emphasizing the court’s emphasis on natural justice and principles of fairness in tax assessments.
Bombay High Court held that AO and the Tribunal have allowed part of the commission payment as business expenditure. However, disallowance of part of commission payment as business expenditure unjustified.
Bombay High Court held that dismissal of appeal without hearing the case on merits merely on the ground that matter is remanded back by Commissioner (A) unjustified as remand was only for limited purpose of re-quantification of customs duty.
Delhi HC rules in favor of Jindal Stainless LTD in a tax dispute against DCIT. The court directs the release of excess tax adjustments, limited to 20% of disputed demands. Learn what this means for businesses facing similar tax disputes.
Calcutta High Court rules that Police and GST Department cannot issue notices to advocates appearing for clients in GST-related cases, upholding client-advocate privilege.
