Tripura High Court dismissed the petition as pre-matured as petition is filed against Form GST DRC-01A i.e. intimation of tax ascertained as being payable u/s 73(5)/ 74(5) and the same is not even a show-cause notice.
Delhi High Court held that withholding of refund merely because notice has been issued under section 143(2) of the Income Tax Act is unjustifiable and bad in law.
Madras High Court held that complaint against petitioner presuming culpability on his part for failing to pay the tax is not a base for the criminal case.
Calcutta High Court held that mere usage of foreign word does not make it automatic to fall within the ambit of an international transaction.
J. K. Jain Buildtech India Pvt. Ltd. Vs Assistant Commissioner (Calcutta High Court) The principal ground on which the petitioner was defeated before the appellate authority was that the petitioner could not produce the relevant invoices in physical form. Mr. Sandip Choraria, learned counsel appearing for the petitioner referring to Rule 138A of the Central […]
Karnataka High Court held that petitioner failed to prove how notification no. DCOM(I&C)/AC/CR.22/10-11) dated 24.05.2010 is in violation of the provisions of the Karnataka Value Added Tax, 2003 or the Constitution of India. Accordingly, notification no. DCOM(I&C)/AC/CR.22/10-11) dated 24.05.2010 issued by authorities to track movement of goods is valid.
Delhi High Court directed the concerned officer to revisit the application preferred under section 197 of the Income Tax Act as the concerned officer simply by-passed the Supreme Court judgement in Engineering Analysis by observing that revenue has preferred a review petition. Such approach of officer is untenable.
Karnataka High Court in the case of revocation of cancellation of the registration for non-filing of returns, allowed the petition and directed Superintendent of Central Tax to pass suitable order for revocation in case pending returns are furnished by petitioner within a period of four weeks.
Madras High Court, in the case of revocation of Input Tax Credit, directed the petitioner to approach the appellate authority by way of statutory appeals within a period of three weeks
Madras High Court directed to deal with the matter of disallowance of ITC on account of mismatch between returns filed by the petitioners and returns filed by purchasing/ selling third party dealers as per Circular No. 5 of 2021 dated 24.02.2021
