Uttarakhand High Court ruling clarifies that under GST Act Section 74, purchasers aren’t liable if suppliers fail to deposit taxes. Full analysis provided.
Read the detailed analysis and ruling by CAAR Mumbai regarding the import of “Infant milk-based formula Aptamil-C Proteq” by Nutricia International Private Limited. Learn about the third-party invoicing model, eligibility for AIFTA benefits, and more.
Bombay HC quashes reassessment notice and remands case for fresh consideration. Find out the details of this important legal development.
Learn how Delhi High Court ruled that bank account freezing under Section 132(8-A) of Income Tax Act lapses after 60 days. Get insights into Pooja Trading Co. Vs DCIT (Inv) & Anr.
CESTAT Mumbai remands Michigan Engineers Pvt Ltd’s case for re-adjudication, questioning service classification and subcontractor’s role in taxable services.
Delhi High Court case involves an assessee contesting ₹1.62 crore addition to income tax under Section 153C of the Income Tax Act for AY 2014-15.
HC examined VAT returns filed by petitioner, confirming existence of unutilized advance tax. Referring to Section 140(1) of TNGST Act, 2017, Court emphasized that any unutilized amount of VAT and entry tax in returns shall be allowed to be transitioned, entitling registered person to credit such amount in their electronic credit ledger.
In absence of GST notification issued for cross-empowerment, authorities from counterpart Department cannot initiate proceedings where an assessee is assigned to counterpart.
Rajasthan HC dismisses petition challenging GST demand on exhibition services. Detailed analysis of the legal arguments and court’s decision provided.
Calcutta High Court ruling questions legitimacy of investments made from share premium without business activity. Details & analysis here.
