Courts: All High Courts
24,337 articlesGoods and Services Tax

Goods and Services Tax
GST: Turnover relating to different states needs to be assessed separately
Goods and Services Tax

Goods and Services Tax
GST: Bank Account attachment without Notice: HC Quashes Writ & directs to file appeal
Goods and Services Tax

Goods and Services Tax
HC stays proceedings under GST till conclusion of proceedings before NCLT & lifting of moratorium
Goods and Services Tax

Goods and Services Tax
Adjustment of refund towards amount of tax due without any notice is unjustified
Goods and Services Tax

Goods and Services Tax
Reversal of ITC on loss of inputs which is inherent to process of manufacturing
Goods and Services Tax

Goods and Services Tax
Evidence or material discovered during inspection can be utilised if relevance is established
Income Tax

Income Tax
Section 45(5A) inserted vide Finance Act 2017 doesn’t have retrospective effect
Income Tax

Income Tax
No TDS liability on year end provisions if payees not identified & provision reversed next year
Income Tax

Income Tax
DTAA overrides Section 206AA TDS rate
Goods and Services Tax

Goods and Services Tax
Interest on delayed GST payment not payable on credit component
Goods and Services Tax

Goods and Services Tax
Bihar Entertainment Tax Act, 1948 cannot survive after 101st Amendment: HC
Excise Duty

Excise Duty
Waiver of mandatory pre-deposit not accepted instead three months further time granted
Income Tax

Income Tax
HC directs department to issue Section 148 notice to legal representative of Deceased Assessee
Income Tax

Income Tax
