Goods and Services Tax Practitioners’ Association Vs. Union of India (Bombay High Court) On due consideration, we are not inclined to accede to the prayer made by the petitioners that too at this eleventh hour. It is not that the time-limit has not been extended. The initial due date of 31.12.2020 has been extended to […]
Legal analysis of Aparna Purohit’s anticipatory bail rejection in ‘Tandav’ case. Allahabad High Court decision on OTT content and fundamental rights.
Asiatic Clinical Research Pvt. Ltd. Vs Union of India (Karnataka High Court) HC held that Taking note that an opportunity of personal hearing was not availed, in the interest of justice, it would be appropriate if the petitioner is afforded an opportunity of personal hearing to substantiate the detailed replies made, as per the acknowledgements […]
Madras HC in D.Y.Beathel Enterprises Vs State Tax Officer quashes GST orders due to non-examination of sellers and non-initiation of recovery action. Fresh enquiry ordered, emphasizing the seller’s accountability under Section 16 of CGST Act, 2017.
Based on the above, the Hon’ble Court held that the assessee is entitled to set-off the brought forward business loss against income which has the attributes of business income even though the same is assessable to tax under a head other than profits and gains from business.
Karan Singh Vs Designated Committee Sabka Vishwas Legacy Dispute Resolution Scheme and Another (Delhi High Court ) Since quantification has co-relation and is interlinked with tax relief under the scheme, and the Petitioner has not made a voluntary disclosure, but has rather approached for settlement in respect of case under investigation, we find merit in […]
Macrotech Developers Ltd. Vs State of Maharashtra (Bombay High Court) a. It is declared that the Petitioners are entitled to the benefits of Order bearing No. Mudrank-2020/ C.R.No.136/ M-1(Policy) dated 29.08.2020 issued by the State of Maharashtra under the Maharashtra Stamp Act and subsequent orders granting concession in payment of stamp duty on the instrument […]
Manonmaniam Sundaranar University Vs Joint Director (GST Intelligence) (Madras High Court) The University is renting the property to other institutions and collecting rent from them. Therefore, the second respondent was justified in raising demand for the said service. However, there is no justification in levying penalty. The assessee is not a private entity. The respondents […]
Get insights on the modification of bail conditions in Amit Kumar Kataria Vs State of U.P (Gujarat High Court). Court emphasizes reasonable conditions for bail grants.
Kondiba Shankar Nikam Vs Balasaheb Kisan Bhosale (Bombay High Court) In this case Learned counsel for the appellant has removed the mask despite guidelines. Standard Operating Procedure (SOP) for resumption of physical hearing at the Principal Seat, High Court of Bombay w.e.f. 11th January, 2021 contemplates Wearing of mask at all times, even during arguments […]
