Considering that the petitioner had ceased business operations since May 16, 2023, the court modified the cancellation date to align with the cessation of activities, ensuring fairness and compliance with Section 29 of the Central Goods and Services Tax Act, 2017.
Read the Orrisa High Court judgment on Rakesh Kumar Sethi vs. Commissioner of CGST, where the delay in filing a revocation application was condoned, and GST return accepted.
Explore the judgment of Punjab & Haryana High Court in SBI Cards vs Union of India case regarding refund claims under CGST Act, interest calculations, and legal implications.
Read about Aspam Petronergy Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedabad) case where mis-declaration of country of origin didn’t impact valuation. Detailed analysis provided.
AC Chokshi Share Brokers Pvt Ltd appeals against disallowed legal expenses for out-of-court settlement & defense. ITAT Mumbai orders readjudication. Details here.
Read about Salem Textiles Ltd. Vs Union of India. Madras High Court rules on the constitutionality of Income Tax Act provisions 115 WA(2) and 115 WB(2)& (1).
Read the detailed analysis of the ITAT Hyderabad order quashing the assessment for A.Y. 2009-10 due to absence of property valuation report. Learn about the case of Khairunnisa Vs ITO.
Explore the ITAT Bangalore case involving depreciation income versus deferred grant income, directing re-adjudication for proper application under Section 11.
In a significant ruling, Madras High Court grants ICICI Bank priority charge over tax claims, offering relief and legal precedence for secured creditors. Full text of the judgment provided.
Read about the ITAT Chennai case between DCIT and Gemini Traze RFID Pvt. Ltd. regarding deemed dividend status under Section 2(22)(e) of the Income Tax Act.
