Chhattisgarh High Court held that the petitioner would not be entitled for Input Tax Credit [ITC] to electrical energy consumed for maintenance of its township since it is not in the course or furtherance of business in terms of section 2(17) r.w.s. 16(1) of the CGST Act.
There exists a reasonable belief, duly recorded and supported by material evidence, that the attached properties are involved in money laundering and further, the appellants have failed to rebut the statutory presumption under Section 24 of the PMLA.
Chhattisgarh High Court sets aside GST revision order against Agrawal Agro Centre, citing absence of competent authority and lack of reasoned conclusions.
The Chhattisgarh High Court has disposed of a petition from Deepak Mashran, an Ahata licensee, after the state granted a time extension for fees and acted on his complaint.
The Chhattisgarh High Court has upheld a Central GST show cause notice against South Eastern Coalfields Limited, clarifying that Section 6(2)(b) does not bar a notice without a prior adjudication.
Chhattisgarh HC grants liberty to petitioner to file appeal against GST orders, directs appellate authority not to reject on limitation grounds if filed within 30 days.
Chhattisgarh High Court reinstates a tax case involving SECL, allowing 7 days to cure procedural defaults after prior dismissal.
Chhattisgarh High Court sets aside PMLA cognizance order against Arun Pati Tripathi, citing denial of hearing opportunity before cognizance.
Chhattisgarh High Court disposes of DCIT vs. Sanjay Agrawal income tax appeal as tax effect falls below revised ₹2 crore limit per CBDT’s latest circular.
Chhattisgarh High Court voids Section 263 revision order against Shilphy Steels, ruling it invalid due to lack of reasonable hearing opportunity for the assessee.
