Calcutta High Court orders GST registration restoration for Manoj Roy, allowing dues payment within 45 days, post non-filing of returns and cancellation.
The Central Government has the power to lay down the principles for taxation on mechanically propelled vehicles by the State. The Central Government may lay down the principles by enacting a law or by subordinate legislation
Kerala High Court held that there is no need for issuance of separate notification for cross-empowerment for authorising state GST officials as proper officer for the purpose CGST Act. Accordingly, writ disposed of.
The Allahabad High Court remits the case of Anshuman Singh vs State of U.P. to the Appellate Authority, citing a violation of natural justice principles.
The Allahabad High Court quashed a GST assessment order for 2019-20 due to denial of personal hearing, directing fresh proceedings with adherence to natural justice principles.
Gujarat High Court hears challenge to Section 16(2)(c) of GST Act, granting interim relief against coercive actions until the petition is resolved.
Allahabad HC directs Indira Gandhi Rashtriya Uran Akademi to address the service tax refund claims of aviation students in line with prior rulings.
There was no provision under the DTVSV Act that empowered a Designated Authority to reopen a concluded settlement. Once a final certificate was issued under Section 5(1), all disputes with regard to the ‘tax arrear’ stood concluded.
Madras High Court held that VAT tax liability imposed on deceased petitioner and his wife based on Form F containing forged signature of deceased petitioner and his wife is liable to be set aside. Accordingly, petition allowed.
Telangana HC’s ruling in Frontier Information Tech clarifies debt-to-equity conversion as “actual payment” under Section 43B of the Income Tax Act.
