Cuttack Central Co-operative Bank Ltd Vs ACIT (Orissa High Court) ITAT held that Appellant-Assessee would be entitled to the benefit of the deduction under Section 80P(4) of the Act since it is a Cooperative Society involved in the business of banking. FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. While admitting the present […]
D. Murali Mohan Patanaik Vs Secretary to Government of Odisha (Orissa High Court) Under Rule 142 (1A) and (2A) of the OGST Rules, it is open to a person against whom a demand is raised to make a ‘partial payment’ and also to ‘file any submissions against the proposed liability’ in Part-B of Form-GST DRC-01A. […]
Ambey Mining challenges jurisdiction of two GST notices for the same period already adjudicated. High Court stay granted.
HC found no infirmity with decision of Adjudicating Authority and its findings that certain parties were involved in illegal export of Red Sandalwood/Red Sanders
Present applicant was working as ACIT. Accused No. 2 who was an Income Tax Inspector approached PW-6 and told him that there was a complaint filed against him and for that he should meet the present applicant i.e. ACIT.
Virtusa Systems (India) Private Limited Vs Union of India & Ors. (Bombay High Court) In this case issuance of form SVLDRS-3 was necessary, and it was not issued to the Petitioner due to the error on the part of the Respondents is an accepted position. The Petitioner therefore is entitled to a direction to the […]
Balaji Engineering Works Vs Union of India & Ors. (Bombay High Court) GST Registration Certificate of the Petitioner is cancelled vide order dated 20.01.2021. The appeal filed by the Petitioner is dismissed by the Appellate Authority only on the ground that the Petitioner did not avail the remedy under Section 30 of the CGST Act. […]
Appellate Authority while dismissing the appeal has observed that the Petitioner ought to have filed application under section 30 of the Central Goods and Services Tax Act, 2017 for revocation of cancellation of the registration.
Shri. Datta Kripa Majur Sahakari Sanstha Ltd. Vs Union of India (Bombay High Court) 1. Both Mr. Bapat and Mr. Adik in unison state that the order passed by this court on 2nd May 2022 in Writ Petition No. 5273 of 2022 would squarely apply to the facts and circumstances of this case as well. […]
MSK Electricals Vs Union of India (Bombay High Court) 1 The learned Counsel for the Petitioner submits that the registration of the Petitioner was cancelled under order dated 3rd February 2021. The limitation period for filing the Appeal and Application was extended by the orders of the Supreme Court on 30th September 2021. The appeal […]
