Madhya Pradesh High Court rules “Supply Affording Charges” and “Electrification Charges” recovered by electricity companies are capital receipts, citing Supreme Court precedents.
Madhya Pradesh High Court upholds ITAT’s refusal to condone C.I. Builders’ 7-year appeal delay, citing assessee’s gross negligence despite blame on counsel.
The petitioner filed writ petitions under article 226 of the Constitution of India challenging the impugned order dated 31.01.2025, in which the Assistant Commissioner of Customs, Indore, rejected the application filed under Section 58 r/w Section 65 of the Customs Act, 1962.
The Madhya Pradesh High Court ruled that physical verification of business premises for GST purposes must occur in the presence of the concerned person and requires proper witness documentation.
Madhya Pradesh High Court held that customs authority doesn’t have authority to pass an order of provisional attachment under section 110(5) of the Customs Act, 1962 during pendency of investigation. Accordingly, freezing of bank account not justified.
Madhya Pradesh HC upholds CIT’s Section 263 revision citing lack of enquiry by AO. Tribunal ruling supported by Supreme Court precedents.
Madhya Pradesh High Court condones delay in Neel Kumar Ajmera’s ITAT appeal, setting aside dismissal due to limitation and remanding the case for fresh adjudication.
Madhya Pradesh HC quashes tax notices issued to a deceased person under Section 148 of the IT Act, allowing authorities to proceed against the legal heir.
MP High Court dismisses petitions challenging shop allotment cancellation in Indore Smart City project, citing non-payment of the required premium and GST.
Madhya Pradesh High Court dismisses Canara Bank’s GST writ, citing an available statutory appeal under Section 107 of CGST Act. Read the full legal analysis.
