MP High Court sets aside GST cancellation for non-filing, allowing restoration on condition of submitting all pending returns and paying a penalty of for default.
Madhya Pradesh High Court held that White Petroleum Jelly of IP grade is liable to be classified as a category of drug and medicine under Entry 19-A of Part II, Schedule II of the MP VAT Act. Accordingly, order dated 14.05.2019 quashed.
MP High Court rules an Advance Ruling (AAR) against one GSTIN holder cannot bind an independent business, even under the same brand, citing Section 103 of the CGST Act.
MP High Court rules seizure of documented jewellery in transit during elections illegal. Quashes IT action against logistics employee, orders release of consignments.
The Madhya Pradesh High Court ruled that a company’s merger does not erase its tax liability, upholding a reassessment notice for unexamined income.
Madhya Pradesh High Court held that steel grip insulating tape is an insulator and liable to be taxed under Entry 50 Part – II Schedule – II of the Madhya Pradesh Value Added Tax Act, 2002 [M.P. VAT Act] @ 5%. Accordingly, writ allowed.
MP High Court dismisses writ, allows Sixer Marketing to file a delayed GST appeal, condoning the delay and directing the authority to hear the case on merits.
Investigation findings are not binding on GST adjudicating authority, and to be decided through proper adjudication: Madhya Pradesh High Court
Madhya Pradesh High Court held that re-entry into mortgaged property is illegal hence authorities are required to provide assistances and aid to the petitioner in dispossessing the borrower from the mortgaged property. Accordingly, writ allowed.
Madhya Pradesh High Court allows charitable society to condone delay in filing ITR and forms, citing Supreme Court’s COVID-19 limitation extensions and pandemic-related audit difficulties.
