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Illegal Adjustment Not Permitted for Non-Availability of GST Form on Portal

August 6, 2023 8922 Views 0 comment Print

Analysis of Allahabad High Court case, Tikona Infinet Vs State of U.P., addressing legality of adjustments made due to GST form unavailability.

Motorized Boat Seizure: Madras HC Directs Assessee to Face Customs Authority Enquiry

August 6, 2023 450 Views 0 comment Print

Unpack the Madras High Court’s judgment in AL Ameen vs Commissioner of Customs regarding the seizure of a motorized boat and the subsequent enquiry.

Delhi HC Quashes Section 147 Order Passed Without Issuing SCN

August 6, 2023 3795 Views 0 comment Print

Delhi High Court invalidates the income revision u/s 147 of Income Tax Act by ITO against SB Distributors due to the absence of Show Cause Notice.

Police Investigation Limitations under PMLA: Orissa HC Case Review

August 6, 2023 630 Views 0 comment Print

Insight into the Orissa High Court’s ruling in the case Gangadhar Chhatria Vs State of Odisha, emphasizing police investigation limitations under PMLA.

HC grants bail to wife in case of alleged furnishing of forged sureties for Husbands bail

August 6, 2023 792 Views 0 comment Print

High Court of Punjab and Haryana addresses allegations of fraudulent bail process in PMLA offence case against Anita Seth. Get full case insights.

GS1 India’s Income Tax Exemption Denial: An Insight into Delhi HC’s Verdict

August 6, 2023 987 Views 0 comment Print

Delve into the Delhi High Court’s decision rejecting GS1 India’s tax exemption claim under Section 2(15) of the Income Tax Act, pertaining to AY 2013-14.

Delhi HC: TNMM Suitable Method for Indenting-Transactions ALP

August 6, 2023 624 Views 0 comment Print

Read the full text of the Delhi High Court judgment in the CIT vs. Sumitomo Corporation India Pvt Ltd case, concerning Assessment Years 2012-13 and 2013-14. TNMM found suitable for determining ALP for international indenting-transactions.

Delhi HC Scraps Re-Assessment Order Lacking Officer’s Details

August 6, 2023 1014 Views 0 comment Print

Delhi High Court invalidates tax re-assessment order for lack of issuing officer’s information. Explore the court’s reasoning and implications.

Shahil Traders Vs State of U.P.: E-way Bills and Goods Ownership

August 5, 2023 2421 Views 0 comment Print

Read judgment of Allahabad High Court in Shahil Traders Vs State of U.P., discussing E-way bills and goods ownership, leading to quashing of penalty and detention orders.

Technical objections should not obstruct substantive justice under GST laws

August 5, 2023 2100 Views 0 comment Print

Insights on the JEM Exporter vs Union of India case, where the Bombay HC overturned the denial of input tax credit due to procedural errors.

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