Delhi High Court held that CCI does not have jurisdiction over Continuing Professional Education (CPE) activities of ICAI
HC set aside cryptic, unreasoned, and unpalatable GST registration cancellation order and show cause notice and restored registration of certificate and directed GST authorities to permit petitioner to file GST returns.
HC ruled that provision of services by taxpayer to its holding company, as per terms of an agreement, does not categorize service provider as an intermediary.
HC held that limitation period for GST refund application should be considered from date of online filing, not the date of manual filing
Petitioner challenged cancellation of GST registration. HC found that GST Registration cancellation order provided no reasons & violated principles of natural justice.
Telangana High Court references CBIC’s Notification No. 03/2023, enabling Integrated Techno Systems to apply for revocation of GST registration. Details revealed in the judgment.
Punjab & Haryana High Court directs modern communication use in notices. Email, fax, WhatsApp, Telegram for summons. Case details & court ruling.
Sanath Kumar Murali Vs ITO (Karnataka High Court) Petitioner challenged the order u/s 148A(d) for AY 2016-2017 & sought for quashing 148 notice before the Karnataka High Court. Notice u/s 148A(b) was issued to the petitioner stating that information was received which suggested that income chargeable to tax for the AY has escaped assessment within […]
Madras High Court directed the petitioner to deposit maximum penalty of 200% of the tax involved in detention matter as once the mandatory pre-deposit is complied, the order has no force and all the further recovery proceedings will be subject to final outcome of the appeal.
Andhra Pradesh High Court held that issuance of notice in Form GST ASMT-10 under rule 99 of A.P. Goods and Services Tax Rules, 2017 read with Section 61 of A.P. Goods and Services Tax Act, 2017 by Deputy Commissioner without authorization of Chief Commissioner lacks authorization and hence liable to be quashed.
