Chhattisgarh High Court permits revocation of GST registration for Jagdamba Marble after business relocation, addressing procedural lapses and compliance issues.
Chhattisgarh High Court held that addition u/s. 68 r.w.s. 69A of the Income Tax Act towards unexplained income sustained since assessee failed to substantiate the nature and source of cash deposits in bank.
Chhattisgarh High Court reiterated that if the AO’s view is legally permissible, even if it results in a lower tax liability, the revisional authority cannot invoke Section 263 simply because it disagrees with the AO’s approach.
Chhattisgarh High Court ruling on Shaheed Nand Kumar Patel Vishwavidyalaya vs CIT. Examines rejection of tax exemption under Section 10(23C) of IT Act.
Get insights into the recent judgment by the Chhattisgarh High Court favoring Mahindra & Mahindra Limited, setting aside an adverse order under CGST Act Section 73.
Chhattisgarh High Court directs refund of excess 6% GST liability borne by contractors for works contracts within 4 months. Detailed judgment analysis.
Chhattisgarh High Court directs GST Council to reconsider excluding small scale ice cream manufacturers from Section 10(1) of the GST Act. The judgment emphasizes the reasonable classification of goods and social impact.
Explore the Chhattisgarh High Courts full judgment in Vinod Lalwani vs Union of India under the Income Tax Act. Detailed analysis of the order, objections, and implications.
Explore Chhattisgarh High Court’s ruling in Tata Steel vs. State of Chhattisgarh, directing a proper personal hearing notice under CGST Act Section 75(4).
High Court held that provision contained in Section 16(4) of CGST Act is violative of neither Article 14 of Constitution nor Articles 19(1)(g) & 300A of Constitution