Discover the ruling by Himachal Pradesh High Court on Rule 99 of CGST Rules, 2017, mandating Form GST ASMT-10 notice before a show cause notice issuance.
Explore legal intricacies surrounding place of removal for GTA services in context of a sale contract. Dive into case of INOX Air Products Pvt. Ltd. Vs Assistant Commissioner Central Excise & Service Tax Division.
Get insights into the Hindustan Construction Company Limited vs Union of India case in the Himachal Pradesh High Court. Learn about the stay of recovery proceedings and the court’s reliance on ASMT 10 and precedent.
Himachal Pradesh High Court stays the GST tax liability order against Garg Sons Estate Promoters, highlighting issues of procedural duplication.
Mankind Life Sciences Private Limited Vs State of Himachal Pradesh & Anr (Himachal Pradesh High Court) The legal landscape surrounding the priority of dues in cases involving secured creditors and government departments has been a matter of judicial scrutiny. A recent case, Mankind Life Sciences Private Limited Vs State of Himachal Pradesh & Anr, heard […]
SARFAESI Act prevails over inconsistent provisions from other laws: HP HC judgment. Central Bank of India loan secured with collateral. Learn more.
Explore the Nugenic Pharma vs. Indian Bank case in Himachal Pradesh High Court. Analysis of secured creditors’ priority over state departments, citing the Supreme Court judgment.
Explore the Himachal Pradesh High Court’s judgment on the priority of secured creditors over the State Excise Department. Analysis of legal precedents and implications.
Explore Himachal Pradesh High Court ruling in SBI vs. State of H.P. on the priority of secured creditors over Excise and Revenue departments in debt recovery
Deduction under section 80IB (10) was allowable to assessee as it had a reasonable & bona fide cause for not filing the return of income within the time permitted under Section 139(1). Once in the given facts, assessee had been held entitled to claim the specifically computed deductions, then it should not be burdened with taxes which it was otherwise not liable to pay under law.
