tax appeal judiciary-2

Amnesty Scheme Benefits Available to GST Appeal rejected on Limitation: Madras HC

Cholaa Tapes Vs Additional Commissioner (Madras High Court)

Madras High Court, upon perusal of the Amnesty Scheme, noted that even if an appeal is rejected on the basis of limitation, assessees are entitled to avail Amnesty benefits...

Non-Constitution of GST Appellate Tribunal: Patna HC grants relief to Petitioner

Cohesive Infrastructure Developers Pvt. Ltd. Vs Central Board of Indirect Taxes and Customs (Patna High Court)

Patna High Court grants relief to Cohesive Infrastructure Developers Pvt. Ltd. due to non-constitution of Appellate Tribunal. Full analysis of the judgment in Cohesive Infrastructure Developers Pvt. Ltd. vs. Central Board of Indirect Taxes and Customs....

Orissa HC Stays GST Demand: 20% Deposit, GSTAT Non-constitution

Smt. Sanghamitra Nanda Vs Central Board of Indirect Taxes and Customs (Orissa High Court)

Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Board of Indirect Taxes and Customs....

Madras High Court Allows Late Statutory GST Appeal Due to Employee Turnover

SRM Engineering Construction Corporation Limited Vs Assistant Commissioner (ST) (FAC) (Madras High Court)

Madras High Court permits a company to file a statutory appeal after the limitation period, citing difficulties in accessing the GST portal due to employee turnover....

AP HC allows writ petition and condones delay in filing GST appeal

J.V.K. Industries Vs Union of India (Andhra Pradesh High Court)

Andhra Pradesh High Court allows a writ petition and condones the delay in filing a GST appeal, offering relief to the petitioner....

Patna High Court Grants GST Appeal Amnesty benefit beyond Cut-off Date

Nexus Motors Private Limited A Private Limited Vs. State of Bihar (Patna High Court)

Read about Patna High Court's decision allowing benefit of GST amnesty under Notification No. 53/2023-Central Tax, even for appeals filed after specified cut-off date. Details and implications explained....

Entry Tax: Section 5 & Section 6 of West Bengal Finance Act, 2017 are ultra-vires & unconstitutional

Tata Steel Ltd. Vs The State of West Bengal (West Bengal Taxation Tribunal)

Tata Steel Ltd. Vs The State of West Bengal (West Bengal Taxation Tribunal) 1. Prelude The above bunch of cases have been heard analogously. West Bengal Tax On Entry of Goods into Local Area Act. 2012 (hereinafter referred as Entry Tax Act) was introduced w.e.f 01.04.2012 in purported exercise of the power conferred under Article [&hellip...

ITAT dismisses appeal as Low tax effect circular applies to pending appeals also

ITO Vs Emdet Neff Perkings Rubber Pvt. Ltd. (ITAT Delhi), I.T.A No. 5080/Del/2019

The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No. 17/2019 would be applicable to all pending appeals....

Staff shortage due to merger is sufficient cause for Delay in Filing Appeal

State Bank of India Vs ITO (ITAT Bangalore)

The assessee herein is one of the branches of M/ State Bank of Travancore, which has since been merged with M/s State Bank of India. It is stated that there was shortage of staff and domain expertise in taxation. On examination of reasons furnished by the assessee in a liberal manner, in our view, the reasons given by assessee for delay i...

Form 35 Submission with Scanned Signature for filing CIT appeal is Sustainable in Law

Rivendell PE Vs ACIT (ITAT Mumbai)

The issue under consideration is whether the submission of Form 35 alongwith scanned copy of signature at the time of filing CIT appeal is sustainable in law?...

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