Section 179(1) of Income Tax Act is explicitly applicable only to private limited companies and does not extend to public companies. As there is no similar provision for public companies
Petitioner presented medical reports to justify delay in GST Appeal Filing but court emphasized that statutory provisions regarding limitations are binding.
Orissa HC addresses challenges to the initiation of tax assessment and the retrospective effect of the amendment to Section 132(1) of the Income Tax Act.
The Allahabad High Court reduced the penalty imposed on Singh Traders, modifying it to twice the tax amount under Section 129(1)(a) of the U.P. GST Act.
Madras HC remits Shobikaa Impex’s IGST refund case for reassessment, emphasizing export incentives over procedural lapses. ₹22.5 Cr claim to be reviewed under Rule 89.
Punjab and Haryana HC allows Steel Kart’s appeal, condoning delay in filing due to lack of knowledge about GST order under Haryana GST Act.
Madras HC rules in favor of Vinayaga Agencies, granting input tax credit under Section 19(1) of TNVAT Act, despite seller’s failure to deposit tax.
Andhra Pradesh HC ruled GST demand invalid as no proper time was granted to Avexa Corporation for document gathering after GST registration cancellation.
Madras High Court rules that GST orders cannot exceed defects in Show Cause Notice. Case of Tvl. Senthil Hardwares vs. State Tax Officer.
Kerala High Court held that considering merits of the matter while deciding application for condonation of delay for filing revised returns not justified.
