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Judiciary

E-way Bill violation: No Penalty In absence of mens rea: Allahabad HC

May 14, 2024 1323 Views 0 comment Print

Learn about the Allahabad High Court’s ruling in Mid Town Associates Vs Additional Commissioner Grade-2 (Appeal) regarding penalty proceedings for non-production of E-way bill. Discover why mens rea is crucial in tax evasion cases.

Delhi HC Restores Appeal on CESTAT Board Despite 9-Day Pre-Deposit Delay

May 14, 2024 300 Views 0 comment Print

Delhi High Court restores an appeal on the CESTAT Board despite a 9-day pre-deposit delay. Full text of the judgment and its implications discussed.

No Section 68 addition merely for non-response from directors to notices

May 14, 2024 3030 Views 0 comment Print

Whether addition made by Assessing Officer under Section 68 was justified, particularly in light of non-response from directors to notices.

Arrest cannot be Routine on mere CGST Act Violation Allegations: Bombay HC

May 14, 2024 3606 Views 0 comment Print

Arrest Is A Serious Matter And Cannot Be Made Routine Manner On Mere Allegation of CGST Act violations: Bombay HC in Mahesh Gala vs Union of India & Ors in Criminal Writ Petition No. 938 of 2024

Penalty under Rule 25 of Central Excise Act necessitate ‘mens rea’ establishment

May 13, 2024 372 Views 0 comment Print

In landmark case of Nandan Auto Tech Ltd vs Commissioner of Central Excise, Punjab and Haryana High Court clarifies that penalty under Rule 25 Central Excise Act requires mens rea.

Acceptance or Rejection of Books: An Analysis

May 13, 2024 972 Views 0 comment Print

Explore the impact of book acceptance or rejection on taxation with insights into grounds for rejection and factors favoring acceptance, backed by case law analysis.

Assessee cannot be deprived of filing appeal due to non-constitution of Arbitral Tribunal

May 13, 2024 660 Views 0 comment Print

Orissa High Court rules on appeal rights of BPD Steel Syndicate Pvt. Ltd. in a case concerning non-constitution of an Arbitral Tribunal. Detailed analysis provided.

Letters of Comfort will construe as an International Transaction u/s 92B

May 13, 2024 603 Views 0 comment Print

Issuance Of Letters Of Comfort/Support will Construe As International Transaction U/s 92B considering corporate guarantee issued by assessee could not be compared with the letters of comfort and therefore agreed with the computation of arm’s length rate of 0.04%.

Madras HC Upholds Taxpayer’s Right to Fair Opportunity

May 12, 2024 2715 Views 0 comment Print

Read the detailed analysis of Baisany Ramiah Chetty Pandurangan Vs Assistant Commissioner (ST)(FAC) judgment from Madras HC. Learn why GSTR 9, GSTR 9C, and income tax documents were deemed insufficient to establish Goods Transport Services under RCM.

Madras HC Quashes Assessment Order as reasonable time not provided to petitioner

May 12, 2024 792 Views 0 comment Print

Read the full judgment/order of Madras High Court quashing an I-T assessment order adding Rs. 16Cr unexplained expenditure without reasonable time. Portal reopening ordered.

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