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Orissa HC Directs Approaching AO for Tax Dues Dispute

July 22, 2023 489 Views 0 comment Print

In MMTC Ltd. Vs Deputy Commissioner of Sales Tax, the Orissa High Court asserts that the writ court cannot decide disputed facts about tax dues payments, directing the petitioner to approach the Assessing Officer.

Calcutta HC Directs Swift Adjudication of Appeals on Black Money Act Assessments

July 22, 2023 1056 Views 0 comment Print

In the case of Vikash Marda Vs Union Of India, the Calcutta High Court instructs CIT(A) to expedite pending appeals concerning assessments made under the Black Money Act.

Welding electrodes used for Plant repair are inputs but not part of manufacturing process

July 22, 2023 777 Views 0 comment Print

In a recent case, Hindustan Zinc Ltd Vs C.c.e. Jaipur, the Rajasthan High Court has decided that welding electrodes used for maintenance and repair are inputs and not part of the manufacturing process.

Invocation of extended period of limitation in absence of intention to evade duty is unsustainable

July 22, 2023 696 Views 0 comment Print

Meghalaya High Court held that extended period of limitation as per proviso to section 11A(1) of the Central Excise Act, 1944 not invocable as there was no element of deceit or intention on the part of the assessee to evade duty.

Amount received from subscription of e-journals doesn’t qualify as royalty & hence not taxable

July 22, 2023 4086 Views 0 comment Print

Delhi High Court held that amount received from subscription of e-journals cannot be treated as royalty as right in respect of copyright to the concerned subscribers not granted. Hence, the same is not taxable in India.

Calcutta HC: Ignore Adverse Remarks in Assistant Commissioner’s Service Record

July 22, 2023 864 Views 0 comment Print

Read the Calcutta High Court’s ruling in Sanpak Business Solutions vs Assistant Commissioner case. Learn about allegations, apology, show-cause notice, and court’s directions.

Transitional credit claim for period prior to approval of resolution plan by NCLT is not allowable

July 22, 2023 972 Views 0 comment Print

Jharkhand High Court held that as liability of earlier management cannot be shifted to current management, similarly, credit of earlier management cannot be shifted to current management. Hence, claim of transitional credit prior to the approval of the resolution plan by the National Company Law Tribunal (NCLT) is not allowable.

No Penalty for One-Day E-way Bill Expiry Delay

July 22, 2023 1608 Views 0 comment Print

In a significant ruling, the Calcutta High Court held that a less than a day delay in the expiry of an E-way bill due to reasons beyond control is excusable, setting aside penalties in the case of Ashok Mishra Vs State of West Bengal & Ors.

जीएसटी धारा 69 की वैधता – आशीष कक्कड़ मामले में इलाहाबाद उच्च न्यायालय के फैसले का विश्लेषण

July 22, 2023 1677 Views 0 comment Print

Dive into the legal challenge against Section 69 of CGST Act. Sri Vikram Chaudhary vs. Union of India. Arrest, confession, and constitutional arguments explored.

Writ jurisdiction cannot be invoked for a second section 154 rectification application as order is appealable

July 22, 2023 1206 Views 0 comment Print

In S.P. Paper Packaging Pvt Ltd Vs Union of India, the Calcutta High Court rules that the writ jurisdiction cannot be invoked for a second rectification application under section 154 of the Income Tax Act, 1961, as the order is appealable.

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