Explore landmark ruling in Citibank N.A Vs S.K. Ojha case by Bombay High Court, confirming that post-Kar Vivad Samadhan Scheme determination, the Assessing Officer lacks jurisdiction to reopen tax assessments under Section 143 of Income Tax Act. Unearth key insights from this case setting a precedent for businesses under KVSS.
The Chhattisgarh High Court granted interim relief to Sri Balaji Metals And Minerals Pvt. Ltd. in its case against Union of India regarding GST input tax credit. The Court directed no further adverse orders against the company until the next hearing.
Rajasthan High Court upheld order of Electricity Ombudsman, which allowed recovery of transformation losses and pro-rata transformer cost from large industrial consumers. The court reasoned that an order supported by factual findings and necessary documents cannot be considered arbitrary.
Gujarat High Court held that order cancelling GST registration passed on the basis of very vague and cryptic show cause notice is unsustainable in law and liable to be set aside.
Bombay High Court held that mere filing of an application under section 7(1) of the IB Code is not enough to invoke the bar of section 238 of the IB Code.
The case of Cauvery Extrusions Private Limited Vs Assistant Commissioner (ST) in the Madras High Court highlights an important ruling on considering GST appeals with reference to statutory compliance without limitation.
Delhi High Court held that the power to grant bail on medical grounds under the first proviso to Section 45(1) of the Prevention of Money Laundering Act, 2002 (PMLA) is discretionary. Accordingly, court directed AIIMS to evaluate medical condition of the petitioner.
Delhi High Court granted interim bail on petitioner satisfying the test of proviso to section 45(1) of the Prevention of Money Laundering Act, 2002 (PMLA) as petitioner is suffering from life-threatening diseases warranting immediate medical attention.
Madras High Court didn’t entertained the writ petitioner as appeal remedy available before the appropriate authority. Accordingly, petitioner directed to preferred appeal under the provisions of TNGST Act, 2017.
Gain insights into the landmark ruling by the Calcutta High Court in SKP Infrarealty Pvt Ltd. & Anr vs Union of India case, regarding non-participation in income tax proceedings and the principle of natural justice.
