The Allahabad High Court remits the case of Anshuman Singh vs State of U.P. to the Appellate Authority, citing a violation of natural justice principles.
The Allahabad High Court quashed a GST assessment order for 2019-20 due to denial of personal hearing, directing fresh proceedings with adherence to natural justice principles.
Gujarat High Court hears challenge to Section 16(2)(c) of GST Act, granting interim relief against coercive actions until the petition is resolved.
Allahabad HC directs Indira Gandhi Rashtriya Uran Akademi to address the service tax refund claims of aviation students in line with prior rulings.
There was no provision under the DTVSV Act that empowered a Designated Authority to reopen a concluded settlement. Once a final certificate was issued under Section 5(1), all disputes with regard to the ‘tax arrear’ stood concluded.
Madras High Court held that VAT tax liability imposed on deceased petitioner and his wife based on Form F containing forged signature of deceased petitioner and his wife is liable to be set aside. Accordingly, petition allowed.
Telangana HC’s ruling in Frontier Information Tech clarifies debt-to-equity conversion as “actual payment” under Section 43B of the Income Tax Act.
Allahabad High Court held that imposition of penalty under section 10(d) of the Central Sales Tax Act [CST Act] in absence of mens rea is untenable in law. Accordingly, order of penalty is liable to be quashed.
Madras High Court held that passing of attachment order and debit for amount of arrears inspite of pending appeal is not justified. Accordingly, departmental officer directed to refund the amount.
Bombay High Court held that disqualification of village panchayat member under section 41(1)(h) of the Maharashtra Village Panchayats Act merely because of non-payment of Grampanchayat taxes not justified.
