In a significant ruling, the Hon’ble Calcutta High Court, in the case of Perfect Enterprise v. State of West Bengal [W.P.A. No. 532 of 2023 dated June 15, 2023], overturned a penalty order issued by the Adjudicating Authority and subsequently upheld by the Appellate Authority. The court held that no penalty should be imposed on a bonafide assessee if the e-way bill expires during the transportation of goods due to a national holiday.
The Delhi High Court overturns a previous ruling, stating that participants can challenge the result of an audit. Learn about the Court’s rationale and its implications for the future.
The Delhi High Court has granted a favorable judgment for GST refunds by excluding the period from March 1, 2020, to February 28, 2022, in the calculation of the limitation period.
Read about the Bombay High Court’s recent judgment in Kamlesh Kumar Mishra vs State of Maharashtra, allowing an advocate’s presence during interrogation under Section 70 of the Maharashtra Goods and Service Tax Act, 2017.
Dive into the Delhi High Court’s decision in the case of Ohmi Industries Asia vs Assistant Commissioner, which paves the way for GST refunds on Market Research Services.
Understand the Bombay High Court’s ruling on PCIT vs Kimberly Clark Lever Private Limited case regarding the reference to TPO and the scrutiny assessment as per the Income Tax Act 1961.
The J&K High Court dismissed a writ petition challenging a show cause notice on banned yarn shawl exports, asserting that the case’s jurisdiction lies in Delhi, not J&K.
Delhi High Court quashes a ₹10 crore tax demand, stating that an assessment order cannot be solely issued against one of the multiple legal heirs of a deceased taxpayer.
In a crucial verdict, the Bombay High Court allows BOCW cess refund to GE T and D India, emphasizing that supply contracts are outside the BOCW Cess Act’s purview.
HC held that if the deposit of tax had been already made and the Appellate Tribunal is not yet constituted then the rest of the demand shall remain stayed.
