Gujarat High Court held that the role of the applicant’s firm in Gujarat State Land Development Corporation (GSLDC Scam) was very limited and was not actually connected with the field work and only to the extent the audit of vouchers and records.
Gujarat High Court invalidates assessment reopening due to lack of nexus between petitioner and unsecured loans. Detailed analysis and conclusions.
Delhi High Court’s landmark decision in Indian Herbal Store case rejects retrospective application of Rule 89(4)(C) of CGST, benefiting exporters. Analysis and insights.
Bombay High Court addresses the issue of inaction by state officers in responding to representations by an assessee, highlighting the need for accountability.
Madras High Court’s judgment on the priority of charge for secured creditors over tax dues and the impact on debt realization.
In case of Dipak Sarkar v. The State of West Bengal, Calcutta High Court dismisses writ petition, upholding GST liability on payments received after GST implementation for pre-GST work orders.
Uttarakhand High Court held that issuance of notice to the Transferor Company (i.e. non-existent entity) and order passed u/s 148A(d) of the Income Tax Act against the non-existent entity is bad in law and liable to be quashed.
Learn why Kerala High Court rules that the District Collector cannot grant sales tax dues instalments and directs the petitioner to approach the STO. Detailed analysis provided.
Explore Delhi High Court’s judgment in CIT vs. Brandix Mauritius Holdings Ltd. regarding significance of DIN in income tax communication. Understand implications of 2019 CBDT Circular.
Explore PCIT vs H.T.L Ltd case – invoking Section 263. Learn about the two crucial conditions, erroneous orders, and revenue impact, in this Delhi High Court judgment
