It is further observed and held that when the State is inclined to give some tax benefit to tax prayers, terms or provisions of the policy should be interpreted in a liberal manner and with an intention to see that the purpose for which the policy is framed is fulfilled and the beneficiaries is helped.
Once the documents clearly establish the name of the consignor, who is a registered dealer in the State, the proceedings should have been initiated against the owner of the firm instead of the driver, so as to enable him to respond to the notice.
Mehala Machines India limited Vs ITO (TDS) (Madras High Court) TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers The Company assessee had deducted TDS but failed to pay within the prescribed time. As the Petitioners (Company & directors) had delayed the […]
Maharaja Log Home OPC Pvt Ltd and Anr Vs State of Maharashtra and Ors (Bombay High Court) 1. The petition is directed against the order dated 7th September, 2021 passed by Judicial Magistrate First Class, Vashi, Belapur Navi Mumbai in Complaint Case No.1366/SS/2021 under Section 138 of the Negotiable Instruments Act, 1881 issuing process against […]
No reason ascribed for cancellation of GST registration. Such order without any application of mind and is set aside.
Explore the Gujarat High Court judgment on GST registration cancellation revocation. Notification No. 3/2023 benefits Allyssum Infra in challenging the order.
Madras High Court clarifies the non-applicability of capital gains tax on transactions through power of attorney, setting a precedent for future cases.
Gujarat High Court held that in the case of wrongful availment of input tax credit matter under GST the proceeding for adjudication is commenced as show case notice is issued. Hence, court directed authorities to complete the adjudication proceedings in time-bound manner and completion of the proceedings, provisional attachment will have its own fate.
Bombay High Court dismisses plea for DOB correction in service records of a government servant, emphasizing strict adherence to Maharashtra Civil Service Rules.
If petitioner is either a consignor or a consignee, he has to be treated as a owner of goods & provisions of Section 129(1)(b) not invokable
