Calcutta High Court, in the case of Liakhat Ali Mallick v. State of West Bengal, set aside the order requiring the assessee to make a pre-deposit of 20% of the interest liability. Gain insights into the ruling and its implications for GST cases.
In present facts of the case, the Hon’ble Bombay High Court have held that Section 27 (3) expressly states that an obligation of a limited liability partnership, whether arising in contract or otherwise, shall be solely the obligation of the limited liability partnership.
The Gujarat High Court dismissed the writ petition filed by Stallion Energy Private Limited challenging provisions under Section 73(9) r.w.s 78 and 107 of Gujarat Goods and Services Tax Act, 2017. This significant case explores taxation proceedings and refund claims.
Madras High Court held that cases, wherein, investigation/ audit should have been conducted prior to 30.06.2019 the benefit under Sabkha Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] is not available.
The Karnataka High Court has dismissed the writ petition seeking a declaration that Section 16(4) of the CGST/SGST Act 2017 is unconstitutional. Petitioner granted liberty to challenge the respondent’s order in separate proceedings.
Calcutta High Court has directed authorities to release a tea consignment that was detained due to suspicions regarding a bogus E-Way Bill. The case entailed a mix-up with smuggled poppy seeds mislabeled as Ramdana seeds.
Delhi High Court quashes IT order under Section 148A(d) against Krishna Diagnostic, highlighting errors in property transaction allegations.
Read about the Madras High Court ruling on the concept of communal property, stating that homemaker wives have an equal share in their husband’s funded properties. Analysis of the case involving Kannaian Naidu and Kamsala Ammal.
In Ramji Jaiswal & Anr Vs State Tax Officer, Calcutta High Court waives penalty for transportation of goods with an expired E-way bill, citing lack of intention to evade tax.
Kerala High Court held that provisions of section 107 of the Central Goods and Services Tax Act impliedly excluded the application of the Limitation Act. Accordingly, the Limitation Act will apply only if it is extended to the special statute.
