Judgements and Orders, Supreme Court and High courts of India
Bombay HC orders restoration of GST registration cancelled u/s 29(1) of the CGST Act
Bimal Jain 29 November 2022 at 16:41
The Hon'ble Bombay High Court ("the High Court") in the case of M/s. Euro Pratik Sales Corporation [W.P No.3380 OF 2022dated November 17,2022] allowed Petitioner to submit a physical application for restoration of Goods and Services Tax ("GST") regis
Provisions of Section 245(4) & (6) nowhere confer power to reduce or waive statutory liability of payment of interest u/s 234A, 234B & 234D by the settlement commission.
The Hon'ble High Court, Jharkhand ("the High Court") in the case of M/s. Usha Martin Ltd. v. Additional Commissioner & Ors. (W.P.(T) No. 3055 of 2022) dated November 10, 2022, quashed the proceedings initiated by Joint Commissioner ("the Respondent")
The Hon’ble Supreme Court ("the Supreme Court") in the case of Dy. Commissioner of Income Tax New Delhi v. M/s Mastech Technologies Pvt. Ltd. (Civil Appeal No. No. 8077 OF 2022) dated November 03, 2022held that in case of transfer of Assessing Office
Daughter can claim her share in ancestral property even before Amendment Act 2005
FCS Deepak Pratap Singh 28 November 2022 at 17:02
This is a landmark judgement of the Apex Court and the amendment in Hindu Succession Act,2005 ,which has changed family landscape of India. Earlier daughters have no right in the ancestral property of father and they are also no considered as coparce
It was held by the Apex Court proceedings against a director of the company in contraventions of provisions of FERA,1973 will be commenced based on the finding that the role of the said directors at the time when offence had committed. The director w
The CESTAT bench of Ahmedabad ("the Tribunal") in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST(Service Tax Appeal No. 10193 of 2017)dated November 18, 2022 held that payment of one-time premium under renting of immovable property services
Medical Insurance premium for employees, pensioners and their family members are taxable under GST
Bimal Jain 26 November 2022 at 09:19
The Telangana State Appellate Authority for Advance Ruling ("TAAAR") in the case of M/s. Hyderabad Metropolitan Water Supply and Sewerage Board (Order in Appeal No. AAAR/12/2022) upheld the ruling passed by Advance Ruling Authority ("the AAR") of not
Writ petition during Notice stage would frustrate tax administration
Bimal Jain 25 November 2022 at 17:14
The Hon'ble Orissa High Court, ("the High Court") in Sri MunaPani v. State of Odisha (W.P.(C) No. 20996 of 2022) held that entertaining Writ Petition at the stage of notice would interrupt adjudication process and frustrate tax administration. Assess
The CESTAT, therefore, held that the CBEC was not given authority under Section 93 of the Finance Act, hence it is not permitted to provide exemptions or alter those already granted by the Central Government. As a result, the CBEC's circular cannot c
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