Kerala High Court rules: Limitation period of 3 years under Section 149(1)(a) of Income Tax Act not applicable when income escaped assessment exceeds Rs.50 lakhs. Full judgment analysis here.
Orissa High Court condones delay in invoking proviso to Rule 23 of CGST Rules on payment of tax, penalty, and interest. Full judgment analysis here.
Kerala High Court directs a fresh decision by Principal Chief Commissioner of Income Tax as prior order overlooked petitioner’s written submissions. Full judgment details here.
Uncover the Bombay High Court’s stance on reassessment based on change of opinion in the Mira Bhavin Mehta Vs ITO case. Key insights and legal implications.
Explore a case where Input Tax Credit (ITC) was reversed due to supplier’s GST registration cancellation. Learn about implications and legal insights.
The court noted that the Customs Authority’s refusal was based on an incorrect interpretation of the law and failed to recognize the Supreme Court’s directive that allows for the amendment of documents under Section 149 of the Customs Act without a strict time limit.
Madras High Court orders refund without interest charge when no revenue loss occurs, setting a precedent for GST and tax refund cases.
Kerala High Court directs Income Tax Department to consider stay petition in penalty proceedings initiated under Section 271A against Wexco Homes Pvt Ltd.
Kerala High Court dismisses writ petition against CGST assessment orders, stating statutory appeal under Section 107 of CGST Act is the appropriate remedy.
Regarding the provisional release of goods, the court declined to grant any interim relief since the writ petition itself was not entertained. However, recognizing the perishable nature of the goods and the potential financial impact on the petitioner, the court directed the Appellate Authority to expedite the consideration of the petitioner’s Interim Application for the provisional release of goods.
