The Delhi High Court modifies the GST cancellation date for Swati Gupta, citing lack of clarity. The registration now canceled from the petitioner’s application date.
Madras HC rules that a new SCN u/s 148 of the Income Tax Act must be issued for issues not previously raised, ensuring procedural fairness.
J&K High Court rules writ petition valid if appellate authority position is vacant, ensuring timely appeals.
Allahabad High Court rules plant and machinery sold post-business closure as capital goods, exempt from UPVAT. Detailed analysis of judgment and implications.
GST: Reason is heart beat of every conclusion. In absence of reasons order becomes lifeless. Non recording of reasons renders order to be violative of principles of natural justice.
In Roshan Sharma v. Assistant Commissioner of Revenue, Calcutta High Court sets aside tax demand, interest, and penalty due to lack of effective opportunity for the Assessee to rebut allegations. Understand the significance of proving movement of goods and services.
Calcutta High Court held that share application money or its repayment does not fall under Section 269SS & 269T, as the same are not loans or deposits, and do not attract penalties under Sections 271D and 271E of Income Tax Act.
Madras High Court grants Hajabandenawas a chance to resubmit documents for GSTR-1 vs GSTR-3B discrepancies without pre-deposit condition. Learn more about the case.
Delhi High Court ruling: Assessing Officer cannot assume jurisdiction under Section 147 of Income Tax Act without proper grounds. Detailed analysis and judgment.
Analyzing the Calcutta High Court’s verdict in PCIT vs Sri Manoj Parmar, a case concerning arrears of rent. Detailed examination of the judgment and implications.
