Judgements and Orders, Supreme Court and High courts of India
Opportunity of hearing must be provided to the assessee before passing of an order
Bimal Jain 27 December 2022 at 13:21
The Hon'ble Telangana High Court in M/s Suvarna Traders v. Assistant Commissioner of State Tax [Writ Petition No. 33292 of 2022 dated December 15, 2022] set aside the order confirming the excess claim of Input Tax Credit ("ITC") passed by the Assista
The Hon'ble Patna High Court ("the High Court") in the case of M/s. Cement House v. UOI [W.P.(C) No. 15680 of 2022] dated December 09, 2022, held that order passed by the Assistant Commissioner of State Tax being ex-parte and in violation of principl
It was held by the Hon’ble Supreme Court that there could be no occasion for computation of the benefit on that basis to attract Section 33C(2) of the Industrial Disputes Act, 1947.
Whether Interim Wages Paid To An Employee Included In Term Of Wages Under ESI Act
FCS Deepak Pratap Singh 26 December 2022 at 17:12
Whether interim wages included in the term 'wages' under the Act?
Whether gratuity forfeited on dismissal of an employee
FCS Deepak Pratap Singh 26 December 2022 at 17:12
Whether forfeiture of gratuity, under The Payment of Gratuity Act, 1972 (‘the Act’), is automatic on dismissal from service, is the issue for consideration in this case.
The Hon'ble Chhattisgarh High Court in M/s GordhandasGobindram v. State of Chhattisgarh [WPC No. 5471 of 2022 dated December 20, 2022] allowed the petition filed by the assessee to seek reimbursement of the additional tax liability on implementation
Tax authorities can initiate afresh proceeding if the earlier proceeding was invalid as per law
Bimal Jain 26 December 2022 at 16:09
The Hon’ble Calcutta High Court ("the High Court") in the case of M/s. KK Agarwal and Sons HUF v. Income Tax Officer (WPA 25770 of 2022) dated December 14, 2022, held that Income Tax authorities can initiate afresh proceedings if the previous proceed
The Customs, Excise & Service Tax Appellate Tribunal, New Delhi ("the Tribunal") in the case of M/s. Bathinda Industrial Gases Pvt. Ltd. v. Commissioner of Central Goods and Services Tax [Excise Appeal No. 52053 of 2019]dated November 30, 2022, held
The ITAT, Ahmedabad in the case of M/s. Accra Pac (India) Pvt. Ltd. v. D.C.I.T [ITA No. 514/Ahd/2018 dated November 07, 2022], partially allowed the appeal of the assessee against the order passed by the Revenue Department confirming the addition of
The ITAT, Pune in Messung Systems Private Limited v. ITO [ITA No.683/PUN/2018 dated November 7, 2022] partly allowed the appeal of the assessee against the order passed by the Revenue Department holding that the expenses incurred for pre- operative n
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