MA Multi-Infra Development Pvt. Ltd. Vs ACIT (Bombay High Court) On a perusal of the notice dated 31st March 2021 issued u/s.148 of the Act by the Assessing Officer shows that the same has been issued after obtaining necessary satisfaction of the Range 3(2), Mumbai. As per the objections filed by the revenue, the approval […]
HC held that where an Order of Cancellation of Registration under GST Act was uploaded on GST Portal without signature, limitation for filing appeal cannot start until signature is affixed on such order.
HC held that as SC having struck down Rule 96 ZP of Central Excise Rules in toto, the question of sustaining penalty imposed thereunder against Appellant does not arise.
Commissioner Commercial Tax Vs S.C. Jhonson Products Pvt. Ltd. (Allahabad High Court) HC find that the Tribunal has recorded a categorical findings of fact to the extent that the error, which has been occurred in Column 6 of Form 38 in not writing the date is a human error and the discrepancy in the truck […]
Maharaja Gas Agency Vs State of Tripura (Tripura High Court) Facts- The petitioner is carrying the business of distribution of Liquid Petroleum Gas (LPG) as well as transportation of LPG and LPG cylinders. On participation in a tender, invited by the Indian Oil Corporation Limited (IOCL), he was successful in the bid for grant of […]
Detention order u/s.129(3) of GST Act is passed on eighth day from date of service of notice, whereas time line stipulated under Section 129(3) is that the order ought to be passed within a period of 7 days from the date of service of such notice
Bombay High Court held that based on the charge sheet, the custody of the applicants was never sought during the course of investigation by CBI. Accordingly, demanding custody merely because of huge involved of amount is unjustified. Hence, bail granted.
Calcutta High Court held that compensation duly assessed taking the annual income after statutory deduction in terms of Income Tax Return.
Bombay High Court held that Insolvency and Bankruptcy Board of India (IBBI) suspending registration of registered valuer merely because criminal proceeding is initiated against the valuer is untenable in law.
Bombay High Court held that notice without signature affixed on it, digitally or manually, is invalid and would not vest AO with any further jurisdiction to proceed to reassess the income of the petitioner.
