Search results for #CaseLaw
#GST #CaseLaw Transporter isn’t required to carry original tax invoice; HC quashes order imposing tax and penalty Read the (Karnataka) High Court Order: centax.one/NwlQ4 Citation: (2024) 17 Centax 414 (Kar.) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩:…
#Customs #CaseLaw CESTAT can’t adjourn matter beyond three times which is the maximum number statutorily provided: CESTAT Read the (Allahabad) Tribunal Order: centax.one/vwlmQ Citation: (2024) 17 Centax 402 (Tri.-All) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩:…
#Customs #CaseLaw Refund claim without challenging assessment order determining duty payable isn’t maintainable: CESTAT Read the (Allahabad) Tribunal Order: centax.one/8wlna Citation: (2024) 17 Centax 401 (Tri.-All) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩:…
#GST #CaseLaw Writ petition against best judgment assessment order passed by GST Officer without filing appeal is not maintainable: HC Read the (Rajasthan) High Court Order: centax.one/IwlbH Citation: (2024) 17 Centax 411 (Raj.) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩:…
#IncomeTax #CaseLaw Assessment order passed after approval of resolution plan by NCLT is not part of claim to be made before RP: HC Read the (Gujarat) High Court Order: taxmann.social/gikvo Citation: [2024] 161 taxmann.com 749 (Gujarat) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧…
#GST #CaseLaw HC quashes order confirming tax demand without hearing assessee; remands matter for fresh consideration Read the (Madras) High Court Order: taxmann.social/oikcN Citation: [2024] 160 taxmann.com 715 (Madras) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩:…
#GST #CaseLaw HC allows assessee to operate its bank a/c attached by tax authorities to make pre-deposit for filing appeal Read the (Bombay) High Court Order: taxmann.social/Bikxc Citation: [2024] 160 taxmann.com 714 (Bombay) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧…
#GST #CaseLaw HC directed to pass fresh order since assessee failed to reply to SCN for cancellation of registration due to illness Read the (Allahabad) High Court Order: taxmann.social/qikz8 Citation: [2024] 160 taxmann.com 712 (Allahabad) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬…
#GST #CaseLaw HC dismissed writ filed by adjudicating authority against modification of confiscation order by Appellate authority: HC Read the (Kerala) High Court Order: taxmann.social/Fikkt Citation: [2024] 161 taxmann.com 744 (Kerala) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧…
#GST #CaseLaw HC directs assessee to either file objection or reverse ineligible ITC along with interest & penalty as per intimation notice Read the (Tripura) High Court Order: taxmann.social/likjT Citation: [2024] 161 taxmann.com 102 (TRIPURA) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬…
#GST #CaseLaw HC set-aside SCN and order as both were not signed by authority either digitally or physically Read the (Telangana) High Court Order: taxmann.social/Uikhv Citation: [2024] 161 taxmann.com 103 (Telangana) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩:…
#IncomeTax #CaseLaw HC dismissed writ as Company can approach appellate authority against order passed without allowing cross-examination Read the (Madras) High Court Order: taxmann.social/Jikfe Citation: [2024] 161 taxmann.com 743 (Madras) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬…
#GST #CaseLaw Substantive right to appeal can’t be curtailed due to procedural lapses; HC directed to consider belated appeal Read the (Madras) High Court Order: taxmann.social/vikd1 Citation: [2024] 161 taxmann.com 742 (Madras) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧…
#GST #CaseLaw HC dismissed bail application & request to release attached bank account of assessee who availed ITC from non-existent entities Read the (Bombay) High Court Order: taxmann.social/0ikat Citation: [2024] 161 taxmann.com 738 (Bombay) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬…
#IBC #CaseLaw Case Name: Global Credit Capital Ltd. v. Sach Marketing (P.) Ltd. Citation: [2024] 161 taxmann.com 751 (SC) Read the Supreme Court Judgment: taxmann.social/riklY • Abhay S. Oka & Pankaj Mithal, JJ. #TaxmannUpdates #SupremeCourt #CorporateDebtor
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Title: Ramesh chander V ASSTT. Commr. Of GST, CGST Delhi Court: Delhi High court Date:- 19 Jan. 2024 Citation no : W.P.(C) NO. 822 OF 2024 0 C.M. APPL. NO. 3521 OF 2024 19-01-2024 #CGST #Delhihighcourt #caselaw
#Customs #CaseLaw Dismissal of appeal by Appellate Tribunal for non-compliance of pre-deposit order was justified: Delhi HC Read the (Delhi) High Court Order: centax.one/8wlvE Citation: (2024) 17 Centax 400 (Del.) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩:…
#Customs #CaseLaw Refund of SAD to be allowed if CA certificate produced to prove that burden wasn’t passed on to another person: CESTAT Read the (Bangalore) Tribunal Order: centax.one/wwlcU Citation: (2024) 17 Centax 399 (Tri.-Bang) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧…
#Customs #CaseLaw Battery Fuse Units are rightly classifiable under CTH 8536 as automatic circuit breakers: CESTAT Read the (Bangalore) Tribunal Order: centax.one/1wlxK Citation: (2024) 17 Centax 396 (Tri.-Bang) 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩:…
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