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Meghalaya High Court

Latest Posts in Meghalaya High Court

Meghalaya HC directs Revised Return for Capital Gain Deposit Scheme account Closure

September 7, 2025 183 Views 0 comment Print

The Meghalaya High Court directs an assessee to file a revised income tax return to finalize the closure of her Capital Gain Deposit Scheme (CGDS) account.

HC Directs CPC to Accept Manual ITR for Missed Capital Gains Deduction Due to Filing Error

July 26, 2025 495 Views 0 comment Print

Meghalaya High Court directs tax authorities to accept a manually filed revised IT return from Shyam Century Ferrous Ltd. for a mistake, citing a Delhi HC precedent.

Writ dismissed as order amenable u/s. 111 of Electricity Act, 2003

June 30, 2025 171 Views 0 comment Print

Meghalaya High Court dismissed the writ petition as not maintainable due to availability of alternate efficacious remedy under Section 111 of the Electricity Act, 2003. Also held that writ is not maintainable as there is no breach of principles of natural justice.

Petition under Article 226 of the Constitution not entertained due to availability of alternative statutory remedy

November 12, 2024 435 Views 0 comment Print

Meghalaya High Court didn’t entertained petition under Article 226 of the Constitution, for demand raised by EPF authorities for payment of damages and dues, due to availability of alternative statutory remedy.

Once Revision Order is Final, No Further Orders Can Be Passed: Meghalaya HC

July 19, 2024 474 Views 0 comment Print

Read the detailed judgment of Meghalaya High Court in PCIT vs North Eastern Electric Power Corporation Limited. Analysis of income tax appeal and its implications.

Meghalaya HC Orders Customs to refund ₹60 Lakhs for destroying seized betel nuts

July 18, 2024 438 Views 0 comment Print

Meghalaya High Court directs Customs to refund Rs. 60 lakhs for destroying seized betel nuts. Learn about the court’s decision and the legal proceedings involved.

Electricity dues not part of resolution plan gets extinguished upon CIRP approval

June 15, 2024 444 Views 0 comment Print

Meghalaya High Court ruling states pre-takeover electricity dues cannot be recovered from present owner under IBC. Detailed analysis of the judgment provided.

Service Value Appeals Under Central Excise Act Go to SC, Not High Court

May 20, 2024 285 Views 0 comment Print

Meghalaya High Court dismissed appeal, ruling that issues concerning service value must be appealed to Supreme Court under section 35L of Central Excise Act.

Interest eligible on Refund of Excise Duty Deposit under protest: Meghalaya HC

July 31, 2023 1587 Views 0 comment Print

The Meghalaya High Court upholds the right of the assessee to claim interest on the refund of a deposit made ‘under protest’ during an investigation, despite the absence of a specific provision in Section 11B of the Central Excise Act, 1944.

Invocation of extended period of limitation in absence of intention to evade duty is unsustainable

July 22, 2023 543 Views 0 comment Print

Meghalaya High Court held that extended period of limitation as per proviso to section 11A(1) of the Central Excise Act, 1944 not invocable as there was no element of deceit or intention on the part of the assessee to evade duty.

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