M/s. Siddharth Enterprises Vs NODAL Officer (Gujarat High Court) Hon’ble High Court held that Transitional credit can’t be denied only because form Tran 1/ Tran 2 couldn’t not be filed. Requirement of filing of Trans 1 and Trans 2 returns is procedural in nature and not mandatory and therefore right of transitional credit can not […]
High Ground Enterprises Ltd Vs UOI (Bombay High Court) Petitioner has sought to question the refusal by the Officers of the DGGI, Mumbai to supply documents to the Petitioner seized by the officers and also sought a direction to the Respondents to hand over copies of the documents seized in January 2019 Petitioner, in the […]
We hold that there is no immunity to the companies from prosecution merely because the prosecution is in respect of offences for which the punishment prescribed is mandatory imprisonment.
Writ Petition Filed Before Hon’ble High Court Of Punjab And Haryana: M/S P.P. Automotive Pvt. Ltd., Challenging The Mechanism Of Operation Of Common GST Portal In Relation To The Filing Of Annual Return. Provisions: As per Section 44 and Section 35 of the CGST/HGST Act read with Rule 80 of the CGST/HGST Rules, the taxpayers […]
Hon’ble High Court of Kerala which held that an expenditure to be incurred in future in respect of a liability that accrued during the related accounting would be eligible for a deduction.
M/S M3M India Pvt Ltd & Anr Vs Dr Dinesh Sharma & Anr (Delhi High Court) Judgment in Pioneer Urban Land and Infrastructure Ltd. & Anr. vs. Union of India & Ors. constitutes the law declared by the Supreme Court under Article 141 of the Constitution, even in respect of the question raised in these […]
Demanding details pertaining to the bank account of a person and of remittances made to the Income Tax Department towards discharge of tax liability shall amount to infringement of Right to Privacy, therefore, assessee was not bound to furnish their income tax returns and the bank account statements, as a condition for continuing the petroleum retail dealership granted to them.
CIT Vs Intervet India Pvt.Ltd. (Bombay High Court) The Assessee had undertaken sales promotional scheme viz. Product discount scheme and Product campaign as discussed herein above under which the Assessee had offered an incentive on case to case basis to its stockists/dealers/agents. An amount of Rs.70,67,089/- was claimed as a deduction towards expenditure incurred under […]
Jackpot Exim Private Limited Vs Union of India (Allahabad High Court) In none of the paragraphs the petitioner states that no order of imposing tax or penalty has yet been passed. However, the provisional attachment order survives only for a period of one year in view of Section 83(2) of the Act of 2017, which reads […]
It is true that the concept of natural justice is not very clear and therefore, it is not possible to define it; yet the principles of natural justice are accepted and enforced.
