Bombay High Court in the case of Okay Paper Products Pvt. Ltd. Has allowed the revision of TRAN – 1 form on the online portal and directed the Government to open the form within 2 weeks.
HC held that, detention/seizure of the vehicle and goods without issuing proper notice or detention order by the proper officer is in gross contravention of the statutory provisions.
Explore the residency dispute in Smt. Kamla vs Hindustan Petroleum Corp. Detailed analysis of the court view on residency criteria under Foreign Exchange Management Act and Income Tax Act.
Penalty was not to be imposed on assessee as demand did not form part of the notice dated 13.08.2020 and opportunity of hearing was not provided to assessee.
This liability of GST (taxes) was certainly not in contemplation of the parties when they entered into the contract in the year 2001. MCGM who would be liable to pay the GST to the Government on a Reverse Charge basis and the same cannot be deducted from the dues payable to the Applicant.
Delhi High Court invalidates 2018-19 tax assessment, citing inadequate opportunity for defense and procedural violations. Details on the case and court ruling.
Upon disposal of appeal, in case adjudication order is upheld or modified, a fresh demand has to be raised in Form GST APL-04. Therefore, Garnishee notice become infructuous
Calcutta High Court sets aside IT order in Aman Khetawat vs ITO case due to violation of natural justice. Fresh order instructed. Calcutta High Court sets aside IT order in Aman Khetawat vs ITO case due to violation of natural justice. Fresh order instructed.
HC dismisses application to Quash FIR filed against a HDFC Bank Manager for allowing a Customer to Operate Bank Locker despite receiving prohibitory order under section 132(3) of the Income Tax Act to put a stop operation on the Bank accounts, fixed deposits and Bank lockers of that Customer.
Karanja Terminal & Logistic Pvt. Ltd. Vs PCIT (Bombay High Court) The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not acceptable to the department and is the subject matter of an […]
