Courts: Jharkhand High Court
251 articlesGoods and Services Tax

Goods and Services Tax
Notice on mismatch in GSTR-3B & GSTR-2A without specifying contraventions is vague
Income Tax

Income Tax
Interest on instalments refunded under IDS 2016 not payable as it was not voluntary tax payment
Income Tax

Income Tax
HC Rejects Bail Plea of Wife of Ex-CIT in Disproportionate Assets case
Corporate Law

Corporate Law
HC denies anticipatory bail in alleged transfer of Income tax assessment under a criminal conspiracy
Income Tax

Income Tax
Revenue appeal dismissed as tax effect is below prescribed monetary limit
Goods and Services Tax

Goods and Services Tax
Limitation period in case of GST Refund rejection – Rule 89(1A)
Goods and Services Tax

Goods and Services Tax
Unadjusted TDS amount under JVAT Act is duly available under JGST Act
Excise Duty

Excise Duty
Appeal dismissed for non-payment of mandatory pre-deposit – HC restores appeal subject to payment of deposit
Income Tax

Income Tax
Miscellaneous application u/s 254(2) is valid if filed within Four Years of date of actual receipt of judgment
Excise Duty

Excise Duty
HC allows Payment of Pre-Deposit as Assessee was Unaware of Mandatory Payment provision for appeal filing
Goods and Services Tax

Goods and Services Tax
SCN for demand without jurisdiction as appellate authority ruled in favour of appellant & dept not appealed further
Goods and Services Tax

Goods and Services Tax
JVAT: No Section 40(2) Penalty in absence of deliberate act to file incorrect returns
Income Tax

Income Tax
When search is initiated, penalty is leviable u/s 271AAB and not under 271(1)(c)
Goods and Services Tax

Goods and Services Tax
