In a recent ruling, the Gujarat High Court has echoed the Supreme Courts decision in the case of Union of India and Others vs. Ashish Agarwal, wherein it addressed a group of petitions challenging the constitutional validity of Notification No. 20/2021 dated 31.03.2021 as well as Notification No. 38/2021 dated 27.04.2021 and consequential notices under Section 148 of the Income Tax Act.
Explore the legal intricacies of Garg Rice Mills & others vs. State of Punjab & others case as Punjab and Haryana High Court suspends final orders for FY 2018-19, citing time-barred notices and challenging GST Act provisions.
Get insights into the recent case of Ajay Kumar Kaushal Vs State of Maharashtra in Bombay High Court. Know about the interim order and key observations.
Explore exclusive jurisdiction of Supreme Court under Section 35L of Central Excise Act, 1944 in determining value of excisable goods for assessment. Analysis of a recent case.
Kerala High Court’s recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification application for mistakenly claimed IGST input tax credit.
In a recent case before the Allahabad High Court, Amarnath Trading Company took on the State of Uttar Pradesh, challenging an order that blocked Input Tax Credit (ITC) worth Rs. 53,61,832.
In a recent judgment, the Patna High Court dismissed a writ petition challenging the cancellation of GST registration by the Union of India. The petitioner, Ramesh Radav, contended that the cancellation order, dated 20.01.2021, was based on a show-cause notice that directed appearance on 04.01.2021.
Jharkhand High Court held that Additional Commissioner of Commercial Taxes has acted in undue haste in disposing of the revision applications. It is trite law that if an authority acts in undue haste, malice in law is to be presumed and his action is deemed to be mala fide.
Delhi High Court ruling on SYM Company’s seized goods. Analysis of Customs Act Section 110(2) implications. Learn why the court orders the Customs Department to release goods.
Delhi HC upholds 15% attribution rate of revenue for Indian operations of Permanent Establishment based on gross booking by Travelport Global Distribution Systems B.V.
