Allahabad High Court’s judgment on the restoration of GST registration due to unavoidable circumstances. Analysis of the case and its implications.
Allahabad High Court ruling: In original proceedings, the burden to prove claimed concessions is on the assessee; it shifts to the department in reassessment. Analysis.
Delhi High Court ruling: Commissioner/Appellate Authority cannot condone Customs Act appeal delay beyond 30 days. Analysis of Section 5 of Limitation Act.
Allahabad High Court addresses Income Tax Act, reaffirming that appealable orders must be pursued before invoking writ jurisdiction. Learn more.
Telangana HC directed Income Tax Department to expedite processing of a rectification application filed by Virtusa Consulting Services Private Limited.
Delhi High Court upheld the exclusion of comparables due to functional dissimilarity and significant turnover differences. Analysis of the PCIT vs. Qualcomm India Pvt Ltd case.
Kerala High Court held that penalty leviable when the person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of payment of such tax.
Allahabad High Court held that imposition of penalty under section 129(3) of the UPGST untenable as no observation has been made with regard to intent to evade payment of tax.
Madras High Court held the writ petition as premature as it is open to the petitioner to raise all the objections before the assessing authority in respect of show cause notice before completion of assessment. Accordingly, writ petition disposed of.
Telangana High Court judgment on private medical colleges’ GST liability for affiliation and inspection fees. Analysis and implications of the decision.
