Delhi High Court nullifies reassessment order for Siemens Industry Software Nv, recognizing rectified TDS return. Explore the full case details here.
Orissa High Court has stayed the demand of GST in a case where the Second Appellate Tribunal has not been constituted. The petitioner challenges the 1st appellate order.
Karnataka High Court held that payments made to Non-resident Telecom Operators for provision of bandwidth and Inter-connectivity Usage Charge are not covered as Royalty/ FTS and, accordingly, TDS not deductible. Further, assessee is entitled to take benefit of DTAA between two countries.
Explore the Orissa High Court’s decision in Arati Behera Vs State Tax Officer, affirming a taxpayer’s right to a personal hearing despite form discrepancies.
The Meghalaya High Court upholds the right of the assessee to claim interest on the refund of a deposit made ‘under protest’ during an investigation, despite the absence of a specific provision in Section 11B of the Central Excise Act, 1944.
Delhi High Court overturns GST refund claim rejection in a landmark case, highlighting the necessity for reasons in Form GST-RFD-08. Read the full case analysis here.
Read an insightful analysis of the Madras High Court’s decision to confirm a penalty on goods transmitted without proper invoice and transport documents.
The Calcutta High Court dismisses writ petitions challenging preliminary reports issued by the Deputy Commissioner of State Tax in a tax investigation case.
The Madras High Court sets aside a GST demand and penalty imposed on M.B.M. Steels for an inward supply from a non-existent supplier without affording them an opportunity to be heard.
Jammu Kashmir High Court held that the extended period of limitation as provided under provision to sub -section (1) of Section 11A was not invocable for the simple reason that the twin factors which are sine quo non for invoking the proviso were missing.