HC allows petitioner to demonstrate that tractors/trailors against which exemption of motor vehicles tax are claimed are not used or do not ply in public road but are confined only within the tea garden area.
Assessee entitled to claim Input Tax Credit in respect of period from cancellation of GST registration till registration is restored.
HC held that penalty imposed for violation of Section 53(1) of TVAT Act, 2004 suffers from lack of proper notice and absence of reasonable opportunity of being heard
Avigna Properties Pvt Ltd Vs State Tax Officer (Madras High Court) Deeming fiction of 70:30 formula attributable to construction service and land cost applies only when bifurcation is not provided Madras High Court held that methodology of deeming fiction set out under notification 11/2017-Central Tax (Rate) dated 28.06.2017 (70:30 formula) attributable to construction services and […]
Manturi Shashi Kumar Vs Director (Telangana High Court) Facts in the present appeal lie within a narrow As already noted above, appellant No.1 was an accused in the criminal case for offences which are considered as predicate offences under PMLA. In view thereof, a case was registered under PMLA following which the properties mentioned above […]
Allahabad High Court noted that against the order dated 21.05.2022 passed u/s 74 of GST Act, 2017, the appeal could have been filed within a period of 30 days, which was extendable for one month and no more.
Kharghar Co-op. Housing Societies Federation Ltd Vs Municipal Commissioner (Bombay High Court) Bombay High Court in the matter of property tax didn’t entertain the petition as effective and effacious remedy of filing an appeal under section 406 of the MMC Act available with the petitioner. Facts- Petitioner No.1 claims to be a federation of co-operative […]
Bombay High Court held that the Goa Tax on Entry of Goods Act, 2000 is constitutionally valid. Accordingly, the state legislature has legislative competence to enact the Goa Tax on Entry of Goods Act, 2000.
Delhi High Court held that penalty under section 271(1)(c) of the Income Tax Act not leviable as error pointed out by AO was corrected by the assessee before passing of the assessment order.
Only for clerical mistake of GSTIN in invoice Government cannot usurp money of a taxpayer & make him run to pillar to post for refund of same.
