Allahabad High Court held that penalty under Section 54(1)(2) of the U.P. VAT Act, 2008 cannot be imposed in cases, wherein, the assessment is made on the basis of Best Judgement Assessment.
Read about Madras High Court’s decision allowing submission of fresh representation for delayed GST payment due to COVID-19 impact in S.R.Selvaraj & Sons vs. Office of Assistant Commissioner case.
Kerala High Court overturns rejection of Snehatheeram Charitable Trust’s application for 80G certificate under Income Tax Act, 1961, orders reconsideration. Full judgment analysis.
Read the detailed analysis of Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad case where CESTAT Ahmedabad allows refund of 4% SAD, despite procedural disputes.
Supreme Court halts coercive action against Indian National Congress in Rs 3500 crore income tax dispute until pending civil appeal is resolved. Full text of judgment provided.
Discover how the Madras High Court upheld a GST payer’s right to a personal hearing, despite portal oversight. Analysis & implications outlined.
Madras HC Quashes GST Registration Cancellation Order as continuous period of six months of non-filing of GST Return had not lapsed when the show cause notice was issued.
Read about the Madras High Court’s decision in Rakesh Beniyal Vs ITO case, where the court dismissed a writ petition challenging an assessment order related to a disputed bank account opening and transactions, stating that such disputed facts are not suitable for Article 226 proceedings.
Karnataka High Court acquits accused under Excise Act. Detailed analysis reveals police cannot file FIR solely on seizure panchanama. Full text of judgment included.
Absence of proper scrutiny and justification for rejecting petitioner’s ITC claims warranted the court to set aside the impugned order and remit the matter for re-adjudication.
