Explore the Calcutta High Court’s judgment on restoring registration under CGST & WBGST Act, 2017, for a small retailer of imitation jewelry in Subhankar Golder Vs Assistant Commissioner of State Tax.
Explore the Telangana High Court’s judgment on interest under Section 54 of the CGST Act, 2017, for delayed refund of Input Tax Credit (ITC) and its implications.
Himachal Pradesh High Court rejects appeal by PCIT against Milestone Gears Pvt Ltd citing 224 days delay in refiling under Section 80IC of the IT Act.
Regarding Section 14 of the IBC, court clarified that moratorium only applies to corporate debtor, not to natural persons like directors for their vicarious liability.
Bombay High Court deems CBDT’s refusal to condone delay in filing revised ITR by CG Power post-NCLT order unreasonable. Detailed analysis of the case.
Read the detailed analysis of P. Venkatrayulu Vs Commissioner and Others, where Andhra Pradesh High Court dismisses revision petition against a property tax receipt.
Madras High Court rules GST assessment invalid if assessee’s reply to notice in Form GST ASMT-10 is not considered. Detailed analysis of the case.
Bombay High Court rules IT search under Section 132 invalid if authorization is based on irrelevant and unrelated material. Detailed case analysis inside.
Delhi High Court validates arbitration clause in hyperlinked terms and conditions, emphasizing their enforceability in online agreements and digital transactions.
Read about the dismissal of a petition challenging IT assessment orders by Madras HC. No challenge made, demand notice upheld. Full text available.