Gauhati HC to rule on the validity of CGST Section 73 SCN when an order under 65(6) is already issued. Stay informed about this crucial tax jurisdiction case.”
Orissa High Court held that order passed under Section 254 (2) of the Income Tax Act, 1961 cannot be construed to be an order within the meaning of Section 260A to make it appealable before this Court.
Delhi High Court held that initiation of recovery proceedings against deductee as deductor failed to deposit tax with Government and deductor is undergoing CIRP is unjustified and unsustainable in law.
Jharkhand High Court held that Clean Energy Cess is leviable even after introduction of GST. Accordingly, demand of Clean Energy Cess upheld.
Madras High Court held that initiation of prosecution for the offence punishable u/s. 276CC of the Income Tax Act cannot be sustained as proviso to section 276CC grants relief to assessee when tax payable determined by regular assessment, as reduced by advance tax paid and TDS, does not exceed Rs.3,000/-.
Delhi High Court dismisses Environics Trust’s writ challenging the IT Act reassessment order. Detailed analysis of the judgment and key legal arguments.
Madhya Pradesh High Court held that time gap of 8 days between show cause notice and impugned order reveals that reasonable opportunity of reply to show cause notice not granted. Accordingly, the show cause notice and order thereof set aside.
Bombay High Court held that AO is not entitled to commence proceedings for reassessment under section 147 of the Income Tax Act based on change of opinion as material facts are fully and truly disclosed.
Kerala HC upholds tax demand as petitioner misses appeal deadline under Finance Act 1994, deems Order-in-Original valid. Read the full judgment.
Delhi High Court’s ruling in VAB Apparel LLP vs Commissioner, setting aside GST registration cancellation order for non-specification of reasons for GST registration cancellation.
