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Income Tax - Walchandnagar Industries Limited Vs Commercial Tax Officer (Andhra Pradesh) The Hyderabad High Court observed that taxpayer could not appear for the hearing owing to prevalent pandemic situation and the department issued notices for penalty without hearing the petitioner. The High court opined that there is a failure of the rules of natur...
Read MoreIncome Tax - There have been numerous judgements of various courts regarding the allowability of transitional credit even though TRAN-1 was filed belatedly. However, in all these judgements the taxpayer was required to prove that the delay accrued to technical errors on the GST portal and the taxpayer had done all within its power to file the same [&h...
Read MoreIncome Tax - Extract of Section 82 and 83 of CGST Act, 2017 Tax to be First Charge on Property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or any other person […]...
Read MoreIncome Tax - A landmark judgement pronounced in the Delhi High Court on 05th May 2020 in the case of Bharti Airtel Ltd Vs. Union of India & Ors in Appeal W.P.(C) 6345/2018, CM APPL. 45505/2019. High Court allowed petitioner to rectify Form GSTR 3B for the period July 2017 to September 2017. Issue Covered: Rule 61(5), Form […]...
Read MoreIncome Tax - Analysis of the Hon’ble Jharkhand High Court’s Judgement on Demand of Interest under GST [Mahadeo Construction Co. Vs. Union of India-W.P(T) No. 3517 of 2019 dated 21.04.2020] In recent days, many Taxpayers has received communications from the GST Department in respect to payment of interest due to delay in payment of taxes. In some c...
Read MoreIncome Tax - Goods & Services Tax (GST) introduced in India on 1st July, 2017, subsumes seventeen tax legislations including various central legislations. The Hon’ble Union Finance Minister announced a dispute resolution cum amnesty scheme called “the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019” in the Union Budget 2019-20 for res...
Read MoreIncome Tax - ‘Decision Kit for Departmental Officers’ is brought out for the use of the Officers of the Department. This is compiled by Shri Y.V.S.T.Sai, I.R.S., Commissioner of Income Tax, Hyderabad. This compilation book would serve as a ready reference and handy tool to the Officers of the Department in their core functions. As it is often [&he...
Read MoreIncome Tax - To honour the mandate of equality enshrined in the Construction of India, the full Court in its meeting dated 14.07.2019 has unanimously resolved to request the counsels and those who appear before the Court to desist from addressing the Hon'ble Judges as 'My Lord' and 'Your Lordship' ....
Read MoreIncome Tax - M/s SRKM Steel Pvt. Ltd. Vs The State of Assam (Gauhati High Court) A petition has been filedon the ground of technical glitch in the Goods and Services Tax Network (GSTN) wherein the petitioner, M/s SRKM Steel Pvt. Ltd, was unable to replace Authorised Digital Signature of the Deceased Director with the Digital Signature of […]...
Read MoreIncome Tax - It is alleged by petitioner that despite the Petitioner having filed the TRAN-1 form on 24.11.2017 and the status after filing being FILED on GSTN Portal, the status of the form online was tampered on the GST portal from FILED to SUBMITTED at the end of GSTN which is an unauthorized, illegal, malafide and criminal act by a Private Limited...
Read MoreRajesh Arora Vs Union of India (Rajasthan High Court) - Rajesh Arora Vs Union of India (Rajasthan High Court) Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in F.I.R. No. 15/2018 registered at Directorate General of Goods and Services Tax Intelligence Zonal Unit, Jaipur for offences under Sectio...
Read MoreManambur Service Co-Operative Bank Limited Vs ITOr (Kerala High Court) - Manambur Service Co-Operative Bank Limited Vs ITO (Kerala High Court) HC states that the rectification applications will be taken up for consideration by respondent without much delay, and affording reasonable opportunity of being heard to the petitioner through authorised representative/counsel, if...
Read MoreState of Sikkim Vs State of Kerala (Kerala High Court) - State of Sikkim Vs State of Kerala (Kerala High Court) Conclusion: Levy of license fee on the draw of lotteries under Section 5BA of Kerala General Sales Tax (KGST) Act, within the state of Kerala was prohibited by the virtue of law, so the Kerala Tax under Section 5BA of Kerala General Sales Tax ...
Read MoreSuretex Prophylactics India Private Limited Vs Commissioner of Central Excise (Karnataka High Court) - In other words, time limit has to be computed from the last date of the last month of the quarter which would be the relevant date for the purposes of examining if the claim is filed within the limitation prescribed under Section 11-B or otherwise....
Read MoreMunesh Enterprises, Guna through its Proprietor Pratap Singh Dhakad Vs State of M.P. and another (Madhya Pradesh High Court) - The respondents are now directed to conduct reassessment proceedings by granting reasonable opportunity to the petitioner of cross-examination in respect of the documents pertaining to the Krishi Upaj Mandi Samiti, Guna (M.P.)....
Read MoreIt is hereby ordered that henceforth, for the purpose of filing of pleadings, petitions, affidavits or other documents in the High Court and all other Courts in the State of Tripura, the following specifications of paper and font type would be applicable:...
Read MoreF.No. 225/358/2018/ITA.II - (25/10/2018) - As concerns of the assessees have been suitably redressed with extension of due date by one month (i.e. till 31.10.18), representation of the Tax Bar Association, Guwahati dated 20.09.18, requesting for further extension of due date for filing ITR/TAR beyond 31.10.18 is hereby rejected....
Read MoreF.No. 225/358/2018/ITA.II - (08/10/2018) - CBDT further extends due date for filing of Income Tax Returns & Tax audit reports from 15th Oct,2018 to 31st Oct, 2018 for all assessees liable to file ITRs for AY 2018-19 by 30.09.2018, after considering representations from stakeholders. Liability to pay interest u/s 234A of IT Act will remai...
Read MoreNo. 460/IT/DHC - (04/08/2017) - Henceforth the lawyers and litigants-in-person shall also be provided with the details of defects of their filed cases via e-mail in addition to the SMS alert already being received about the defects....
Read MoreNo. 1588 1588/Spl. C.B.2 - (17/07/2017) - Directions be issued to all the District And Sessions Judges In the States of Punjab, Haryana and U.T. Chandigarh for directing the officials concerned to start capturing/ entering the Aadhar Number of the parties while entering the cases in CIS 2.0. The members of the Bar may be requested to provid...
Read MoreRajesh Arora Vs Union of India (Rajasthan High Court) -
Manambur Service Co-Operative Bank Limited Vs ITOr (Kerala High Court) -
State of Sikkim Vs State of Kerala (Kerala High Court) -
Suretex Prophylactics India Private Limited Vs Commissioner of Central Excise (Karnataka High Court) -
Munesh Enterprises, Guna through its Proprietor Pratap Singh Dhakad Vs State of M.P. and another (Madhya Pradesh High Court) -
T. Krishnamurthy Vs ITO (Madras High Court) -
TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) -
Yenepoya Resins & Chemicals Vs DCIT (Karnataka High Court) -
Beauty Wares Vs Assistant Commissioner of CT & CE (Madras High Court) -
Electrosteel Steels Limited Vs State of Jharkhand (Jharkhand High Court) -
