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HC Quashes Order: AO Mistakenly Treated Imported Bone Meal as Timber

January 7, 2024 357 Views 0 comment Print

Madras High Court sets aside GST order against Jose Bone Products. Wrongly labeled as timber importers, the court cites violation of natural justice.

GST Refund cannot be denied solely for lack of authenticated document

January 7, 2024 3948 Views 0 comment Print

Delhi High Court rules that rejecting GST ITC refund solely on non-submission of authenticated documents is unjust. Case sent for reevaluation.

Employee not liable for employer’s failure to deposit TDS on his Salary: Delhi HC

January 7, 2024 7527 Views 1 comment Print

Delhi High Court rules in favor of employee, stating the employer is responsible for TDS deposit. Petitioner exempted from tax liability. Details and analysis here.

Karnataka HC Upholds Notice u/s 143(2) issued by NFAC instead of jurisdictional AO

January 6, 2024 6825 Views 0 comment Print

Karnataka High Court held that scrutiny notice issued u/s 143(2) by the Additional Commissioner of Income Tax, National Faceless Assessment Centre instead of jurisdictional Assessing Officer under Central Charge is sustainable in law and hence valid.

GST registration cancellation should be retrospective only from the date no business is conducted

January 6, 2024 6642 Views 0 comment Print

Delhi High Court rules in Varyam Dass Khurana case that GST registration cancellation should be retrospective only from the date no business is conducted. Analysis of the judgment.

Madras HC directs Revenue Authority to Expedite GST Rectification Application

January 6, 2024 831 Views 0 comment Print

In case of M. Venkataraj vs Assistant Commissioner, Madras High Court instructs Revenue Department to promptly process GST rectification application within three months.

HC directs conditional Release of confiscated Areca Nut

January 6, 2024 615 Views 0 comment Print

Department was directed to release the confiscated Areca Nut on condition specified as it were confiscated due to non-submission of E waybill. The bench modified the conditions imposed by the Single Judge.

Receipt in terms of Strategic Oversight Services Agreement cannot be termed as royalty

January 6, 2024 531 Views 0 comment Print

Delhi High Court held that the consideration received in terms of Strategic Oversight Services Agreements (SOSA) cannot be termed as Royalty under Article 12 of the DTAA even if extensive services are rendered which includes access to written knowledge, processes, and commercial information in furtherance of the services.

ED’s Inaction on Seized Assets Violates Income Tax Act Section 132B & FEMA Section 37(3)

January 6, 2024 729 Views 0 comment Print

Directorate of Enforcement cannot sit over the seized assets, and the failure to release them is a violation of Section 132B of the Income Tax Act, 1961, applicable under Section 37(3) of FEMA, 1999. Harish Forex Services Pvt. Limited Vs Assistant Director Of Enforcement (Rajasthan High Court)

Barred Notice Under Section 148A Limits Subsequent Proceedings

January 6, 2024 2376 Views 0 comment Print

ead about the Rajasthan High Court’s decision quashing an income tax notice under Section 148A for being barred by limitation. Case details of Bijendra Singh vs ITO.

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