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Judgements and Orders, Supreme Court and High courts of India



The Hon'ble Allahabad High Court in M/s Mohan Agencies v. State of U.P. And Another [Writ Tax No. 58 of 2023 dated February 13, 2023] has set aside the order passed by the Revenue Department, on the grounds that the opportunity of personal hearing wa

Posted in GST |   259 Views



The Hon'ble Bombay High Court in B.U. Bhandari Autolines Pvt. Ltd. v. The Assistant Commissioner of Income Tax, And Ors. [Writ Petition No. 5059 of 2022 dated February 10, 2023] has quashed the notice under Section 148 of the Income Tax Act, 1961 ('t

Posted in Income Tax |   234 Views



The Hon'ble Jharkhand High Court in M/s. CJ Darcl Logistics Limited v. Union of India [W.P.(T) No. 215 of 2022 dated February 9, 2023] has quashed and set aside the Show Cause Notice ("SCN") and the consequent orders demanding reversal of excess Inpu

Posted in GST |   277 Views



The ITAT, Chennai in the Assistant Commissioner of Income Tax, v. Haneefa Sahib Shajahan,[I.T.A. No.931/Chny/2022 dated January 24, 2023] has upheld the decision of the Appellate Authority, deleting the penalty levied for failure to get accounts audi

Posted in Income Tax |   751 Views



The Hon’ble Bombay High Court in Punia Capital Pvt. Ltd. v. the Assistant Commissioner of Income Tax and Ors. [Writ Petition No.1091 of 2022 dated February 15, 2023] quashed the notice and the consequential order of the Revenue Department for re-open

Posted in Income Tax |   265 Views



The Hon'ble Gujarat High Court in Gigamade Machineries Private Limited v. State of Gujarat [R/Special Civil Application No. 17599 of 2022 dated February 10, 2023] quashed and set aside the Show Cause Notice ("SCN") and consequential order cancelling

Posted in GST |   173 Views



The Hon'ble Bombay High Court in Rohit Enterprises v. the Commissioner and Ors. [Writ Petition No. 11833 of 2022 dated February 16, 2023] has quashed and set aside the Notice issued under Section 29(2) of the Central Goods and Services Tax Act, ("the

Posted in GST |   621 Views



The ITAT, Ahmedabad in Shri Navghanbhai Laxman Rabari v. ITO[ITA No.1864/AHD/2019 dated January 18, 2023] has held that, the transfer of property only takes place when either the possession of the property is transferred or sale deed is executed and

Posted in Income Tax |   110 Views



The fact that a partnership firm is easy to incorporate and does not require to be registered is the major reason why a number of businesses opt for it. But when the partners choose to sit over it without registering, they will have to pay the price

Posted in Income Tax |   162 Views



The association between an incident and an injury is referred to as the injury's "proximate cause." In the framework of the law, in order to demonstrate legal responsibility, sometimes referred to as "liability," there has to be a significant connect

Posted in Corporate Law |   566 Views