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Violation of principle of Natural Justice: Calcutta High Court Sets Aside Tax Order

September 10, 2023 7398 Views 0 comment Print

An in-depth analysis of the Calcutta High Court’s decision in Anuj Bakshi Vs ACIT. The court set aside an Income Tax order due to violations of Natural Justice principles.

HC Directs AO to Address Tax Challan updation Delays

September 10, 2023 948 Views 0 comment Print

The case of Dinesh Kumar Goyal vs ITO brought before the Calcutta High Court revolves around the non-consideration of repeated representations made for updating challans against outstanding taxes. 

CIT(A) cannot remand a matter back for fresh assessment after deciding in favor of assessee

September 10, 2023 5760 Views 0 comment Print

Unpacking the landmark case of Arun Kumar Bose vs ITO in the Calcutta High Court. Did the CIT(A) exceed its statutory powers under Section 251(1)(a)?

Breach of Contract not established if not backed by proper evidences during Communication between parties

September 9, 2023 609 Views 0 comment Print

he Honble High Court dismissed the Petition as the Petitioner was willing to continue with the Agreement and was willing to pay the charges for the same as agreed.

Assessee is responsible to monitor GST Portal after cancellation of GST registration

September 9, 2023 1776 Views 0 comment Print

Explore the Kerala High Court ruling in Koduvayur Constructions vs AC-Works Contract case. Understand the significance of GST portal notices and the responsibility of the assessee.

Notification no. 14/2022-Central Tax inserting explanation in rule 89 of CGST Rules has prospective effect

September 9, 2023 2052 Views 0 comment Print

Jharkhand High Court held that the explanation inserted in Rule 89 (4) of CGST Rules, 2017 vide Notification No. 14/2022-Central Tax dated 05.07.2022 is not clarificatory in nature and thus will have a prospective effect.

Failure to Prove Physical Goods Movement: Registered Dealer Purchases May be Treated as Unregistered Dealer Purchases

September 9, 2023 1002 Views 0 comment Print

Commissioner, Commercial Tax Vs Ramway Foods Ltd (Allahabad High Court) – Purchase from Registered Dealer can be treated as Purchases from Unregistered Dealer if dealer fails to prove actual physical movement of goods

Reassessment can be initiated only on approval from specified authority & should not be based on change of opinion

September 9, 2023 3723 Views 0 comment Print

Exploring Siemens Financial Services vs DCIT Bombay High Court case that clarified role of specified authority in reassessment approvals and impermissibility of changes in opinion.

Show cause proceeding cannot be scuttled by filing a writ petition if it is not without jurisdiction

September 8, 2023 504 Views 0 comment Print

High Court held that Show cause proceeding cannot be scuttled by filing a writ petition, as it is not without jurisdiction. It is open for the petitioner to reply to the SCN for violation of Sec 269SS.

HC quashed GST order passed without grant of opportunity of being heard

September 6, 2023 2241 Views 0 comment Print

Analysis of Patna High Court’s ruling in the Vivek Kumar Mittal Vs State of Bihar case, emphasizing the court’s emphasis on natural justice and principles of fairness in tax assessments.

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