Madras High Court quashes orders against D.Y. Beathel Enterprises for input tax credit recovery, citing procedural flaws and directs fresh enquiry. Emphasizes examination of sellers and initiation of recovery against them, ensuring fair investigation.
Analyzing the Punjab and Haryana High Court’s decision to grant bail to Amrinder Singh in a tax evasion case, considering that the co-accused had already been granted bail.
The recent Orissa High Court ruling in Laxman Barik Vs Joint Commissioner of State Tax case, where it stayed GST demand and condoned delay due to absence of GST Tribunal, is a significant legal precedent in GST law interpretation.
Gauhati High Court in case of recovery of royalty stayed the recovery by stating that as an ad-interim measure no coercive action shall be initiated against the petitioner for recovery of amount till the next returnable date.
Explore the Jitendrakumar Ramjibhai Detroja Vs State of Gujarat case where Gujarat High Court grants anticipatory bail to a public servant arrested under Prevention of Corruption Act, highlighting no need for custodial interrogation.
Bombay High Court held that it is settled principle that for the mistake on the part of the professionals, the litigant should not suffer. Accordingly, condonation of delay of 36 days in filing of return of income granted.
Gujarat High Court held that show cause notice proposing cancellation of GST registration without specifying reasons for cancellation is cryptic and deserved to be quashed.
Jharkhand High Court held that ‘Provision for Warranty Expenses’ is allowable as business expense as large number of sophisticated goods were manufactured in past and if facts established show that defects existing in some of items manufactured and sold then provision for warranty is entitled to deduction.
Madras High Court held that rejection of rectification application filed under section 161 of the Goods and Service Tax Act, 2017 justified as the petitioner has not cooperated in the course of assessment.
Kerala High Court held that provisions of section 64(1)(v) of Income Tax Act clearly states that income accruing or arising in the hands of a minor child will be added to the parent’s total income.
