Madhya Pradesh HC ruled that disallowing ITC for late returns is arbitrary, as late fees and interest already serve as a sufficient deterrent.
Aggrieved by the relief granted by CIT(A) to assessee, Revenue preferred Appeal before ITAT for the assessment years under consideration and against the deletion of additions made by AO. ITAT dismissed the appeal.
Madhya Pradesh High Court dismisses Prem Motors Pvt. Ltd.’s GST appeal, citing the availability of statutory remedy under Section 107 of CGST Act, 2017.
Future Consumer Ltd. petitioned Madhya Pradesh HC, challenging a GST order without appeal. The court dismissed the petition, highlighting hearing requirements.
The Madhya Pradesh High Court rules that once a worker claims continuous employment, the burden of proof shifts to the employer, highlighting key legal implications.
Madhya Pradesh High Court dismisses Future Consumer Ltd.’s petition challenging tax liability of over ₹1.16 crore, citing lack of response to show-cause notice.
MP High Court upholds ITC eligibility on commercial property under Section 17(5) of CGST Act, allowing claims subject to compliance and documentation.
Madhya Pradesh High Court held that construction of Dewas by-pass road on a [Build, Operate and Transfer] BOT basis is in the nature of works contract and accordingly, commercial tax under the Commercial Tax Act as well as Entry Tax Act leviable.
According to the petitioner, respondent No.3 imported manufacturing machines without payment of central excise duties of Rs.10,14,099/- and custom duties of Rs.51,00,988/- for the manufacturing of export goods.
Madhya Pradesh High Court held that the non-functionality of the TRACES Portal shall not be grounds for denying the benefit arising out of the statutory provision under the Income Tax Act.
