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