Kerala High Court held that the limitation period for re-opening assessment under Section 25(1) of the KVAT Act was six years. Notice issued on 12.02.2020 is well within the limitation period. Thus, matter remitted back to Assessing Authority for fresh decision.
CESTAT exempts Nokia India from service tax on sponsoring Kolkata Knight Riders in IPL, ruling that IPL qualifies as a sports event under tax laws.
Karnataka HC orders fair hearing in property tax dispute, barring coercive actions against petitioner. Court emphasizes due process and rights in property cases.
The Punjab and Haryana High Court ruled on tax notices under Section 148, setting aside the jurisdictional proceedings in the case of Fastway Citizen Cable Network.
Patna HC rules GST demands cannot be imposed on ex-directors for transactions post-resignation. Petitioners must clarify liability to Assessing Officer.
Patna HC upholds GST registration cancellation due to appeal filing delays and missed Amnesty Scheme. Case highlights consequences of non-compliance under GST law.
Karnataka HC exempts advocates from service tax, remanding case for fresh consideration after finding procedural flaws in the demand order issued.
Bombay High Court quashes MVAT appeal dismissal and directs decision based on merits, citing statutory mandate under Section 26 of the Maharashtra VAT Act.
Karnataka HC directs the Income Tax Department to refund Rs.154 crore with interest to IBM India, as per the Supreme Court’s directive.
Karnataka HC sets aside PCIT’s order on unreasonable tax demand, remanding the case for fresh consideration, including hardship and demand analysis.
