Orissa High Court grants interim relief in a GST appeal, reducing deposit requirements due to the non-constitution of the Appellate Tribunal.
Orissa High Court allows revocation of GST registration cancellation if dues are paid, condoning delay in application under Rule 23 of OGST Rules.
Bombay High Court quashes reassessment notices issued to a non-existent entity post-merger in City Corporation Ltd vs ACIT, citing substantive illegality.
Bombay High Court addresses Hiralal Malu’s plea for the return of seized jewelry, highlighting disputes between the tax department and Bank of Maharashtra over its whereabouts.
Orissa HC examines TDS prosecution in D.N. Homes case, focusing on COVID-19 delays and reasonable cause under Section 278AA of the Income Tax Act.
Orissa HC rules on GST appeal rights in Maa Tarini Traders case, granting stay due to non-constitution of the Appellate Tribunal. Read key legal findings.
Delhi High Court upheld ITAT’s decision in CIT vs. Cargill Global Trading, ruling that discount charges are not interest and not subject to TDS under Section 195.
Kerala HC refuses to interfere in Benami Act proceedings, stating the petitioner must pursue statutory remedies before the adjudicating authority.
Bombay High Court rules that a single show cause notice under Section 74 of the GST Act can cover multiple financial years, dismissing a challenge by RioCare India.
Allahabad High Court clarifies legal validity of multiple show cause notices for the same period but on distinct matters in ALM Industries Ltd Vs CGST case.