Service Tax Refund of Company cannot can be appropriated towards outstanding dues of proprietary concern of Director: Kerala HC
Devanur Thimmasetty Srinivasa Vs ITO (Karnataka High Court) Assessment order taking entirety of the sale consideration without taking note of the indexed cost of acquisition. is liable to set-aside- Karnataka HC In a recent ruling, the Karnataka High Court quashed an income tax reassessment order and notice issued to the petitioner where the full sale […]
In a recent ruling, the Karnataka HC held that Notice and endorsement issued without waiting for expiry of the appeal period of three months is illegal and arbitrary and liable to be quashed.
Bombay HC examines Section 87A rebate issues due to ITR software changes post-July 2024, affecting taxpayers’ rights. Interim relief granted; final hearing on Jan 2025.
Gauhati High Court grants interim bail in a GST evasion case involving ₹10.29 crore. The court emphasized the judicious use of arrest powers under CGST Act.
Kerala High Court directed petitioner to approach Tribunal by filing an appeal u/s. 112 of the CGST/ SGST Act as and when the Tribunal is constituted. Petitioner also directed to pay fine in lieu of confiscation for release of seized gold ornaments.
Delhi High Court held that revenue/ department is not entitled to adjust the refunds granted to the petitioner against demand of tax that is stayed. Accordingly, department is directed to refund the amount due to the petitioner.
During the scrutiny of the petitioner’s monthly return, it was found that there was a short payment of taxes due to excess claim of Input Tax Credit and alleged mismatch between GSTR-3B and GSTR-2A/GSTR-2B.
Madras High Court held that jurisdiction under Article 226 of the Constitution of India cannot be exercised for examination of disputed questions of facts since entire basis of assessment order is on the basis of erroneous/ non-existent facts.
Madras High Court held that non-provision of personal hearing through Video Conferencing, as opted by the petitioner, is against the principles of natural justice. Accordingly, order passed is liable to be set aside.
