Payment made by electronic cash ledger maintained by petitioner under CGST Act also amounts to payment through internet banking for SVLDRS: HC
Shrikant Phulchand Bhakkad Vs JCIT (Bombay High Court) It was seen that the issue under consideration of the office had not been examined by the assessing officer while passing the assessment order. The transactions entered into by the assessee were non genuine and were carried out with a view to avoid paying tax. The assessee […]
Unichem Laboratories Limited Vs Union of India (Bombay High Court) (a) All Petitioners, through their respective units/offices registered under CGST Act and/or State Acts, as the case may be, can avail this window and file GST TRAN-1/revised GST TRAN-1 at the units/offices between 01.09.2022 to 31.10.2022 in terms of the Hon’ble Supreme Court’s order in […]
Bombay High Court stayed proceedings under Section 148 of Income Tax Act for AY 2014-15. Initial notice was issued after time limit expired
Dilipkumar Premji Chheda Vs ITO (Bombay High Court) 1. Issue notice. Mr. Ajeet Manwani, learned counsel waives service for the Respondents. Objections be filed in six weeks. 2. Learned counsel for Petitioner states that the impugned notice dated 7th April, 2021 issued under Section 148 of the Act is unsustainable in law and in as […]
HC Held that authorities cannot encash Bank Guarantee given by Assessee before expiry of statutory period available for filing an appeal.
An order of winding-up which automatically came into force upon a default in compliance with the consent terms executed on behalf of the company, and its directors could not be placed on the same pedestal as an order passed on merits, especially in a case like the one at hand where it appeared to be in the nature of a device to obviate the liability at that moment. Therefore, the court dismissed the application for quashing of the complaints under section 138 read with 141 of the NI Act.
BCCI is a ‘shop’ for the purposes of applicability of the ESI Act as activities of the BCCI can be said to be systematic commercial activities providing entertainment by selling tickets etc.
Held that principle of lifting the corporate veil was invoked without giving an opportunity of being heard violates the principles of nature justice and hence untenable
HC Held that Collector could not revise stamp duty upon Deed of Assignment, when he already once levied the stamp duty and endorsed a certificate to that effect on the Deed and such stamp duty was also paid
