Rajasthan High Court in case of M/s B.C. Power Controls Ltd. v. Union of India held that refund application for IGST cannot be indefinitely delayed based on pendency of proceedings. Get full details and analysis here.
Gauhati High Court held that writ petition not entertained as alternative and efficacious remedy is available to the petitioner. Accordingly, tax payer directed to avail statutory remedy, which is more efficacious.
Read judgment of Bombay High Court in case of Mayel Steels Pvt Ltd vs Union of India. Court held that respondent acted arbitrarily in canceling GST registration and directed that proper notice should be served to dealers.
Bombay High Court held that in absence of any specific provisions in the statute, duty or penalty liability of the company cannot be recovered from its Director, who is not personally liable towards liability of the Company.
The Andhra Pradesh High Court has held that life tax is to be collected from the vehicle owner upon sale based on the net invoice price of the vehicle and not the ex-showroom price of the vehicle. The life tax can be levied only on the cost of the vehicle under the 6th schedule of the A.P. Motor Vehicles Taxation Act
Read about the Andhra Pradesh High Court’s decision to allow a writ petition challenging a penalty order that violated the principles of natural justice. Get a comprehensive analysis of the case and its implications.
Landmark ruling by Calcutta High Court on provisional attachment of a cash credit account under GST in J.L. Enterprises Vs Assistant Commissioner State Tax case.
HC held that in case where assessee has disputes all the facts and allegation stated in the show cause notice the requirement of issuance of DRC-01A would be mere formality however, if issuance of DRC-01A would have serviced any benefit to the assessee, it would have been imperative for the court to enforce such notice on the Revenue Authorities.
Calcutta High Court held that if a husband supplies the consideration money for acquiring property in the name of his wife, such fact does not necessarily imply benami transaction.
Andhra Pradesh High Court held that motor vehicles deployed to Central Deposit Yard Premises are not subject to Motor Vehicle Tax and are entitled to get exemption as contemplated in Motor Vehicles Act.
