GST Registration cannot be cancelled if the SCN not issued in prescribed template
In Suresh Trading Corporation v. The Asst. Commissioner (Circle) of SGST, Tamil Nadu [W.P. No. 21109 of 2021, dated October […]
Important Pronouncements
Important Pronouncements
Important Pronouncements
Allahabad HC quashes Reassessment proceedings u/s 148 of the Income tax Act initiated from April 01, 2021
In Ashok Kumar Agarwal v. Union of India [WRIT TAX No. – 524 of 2021 dated September 30, 2021], Ashok
Important Pronouncements
Genuine issue of Shares to Shareholders not to be considered under Anti-Abuse Provisions of the IT Act
In Income Tax Officer v. Shri Rajeev Ratanlal Tulshyan [I.T.A. No.5748/Mum/2017 A.Y. 2014-15 dated October 01, 2021] [along with cross
Important Pronouncements
Assessment Order quashed on ground of Non-Disposal of Objections filed by Assessee
In P.H. Chandrashekar v. ITO Ward-1(2) [C.O. No.106/Bang/2017] along with ITO Ward-1(2) Mysore v. P.H. Chandrashekar [ITA No.1080/Bang/2015 dated September
Important Pronouncements
Mere dispatch of Order does not imply the service and receipt of Order
In M/S. Ghadshyam Enterprises v. Commissioner Central Goods & Services Tax [Service Tax Appeal No. 50783 of 2020 (SM) dated
Important Pronouncements
Benefit of Suo moto extension order passed by the SC for the Covid period cannot be taken by the Department
In Gobindo Das & Ors. v. Union of India & Ors. [W.P. A No. 11578 of 2021 dated October 01,
Important Pronouncements
Patiala Court sought response on the non-initiation of action against firms evading GST from CBIC
In State v. Mohit Maan [FIR No. 301/2020 dated September 29, 2021] the Honorable Patiala House Court sought a response
Important Pronouncements
Order of Preventive detention not sustainable on grounds of stale and illusory
In Naveen Kasera alias Naveen Agarwal v. Union of India Secretary Ministry of Finance W.P.(CRL) 630/2021 dated September 30, 2021]
Important Pronouncements
Rejection of bid in absence of GST registration cannot be termed as arbitrary as tender was for taxable supplies
In M/S. ASR Hospitals (India) Pvt. Ltd. v. State of Andhra Pradesh and Ors. [W.P. No. 17415 of 2021 dated
Important Pronouncements
Genuine issue of Shares to Shareholders not to be considered under Anti-Abuse Provisions of the IT Act
In Income Tax Officer v. Shri Rajeev Ratanlal Tulshyan [I.T.A. No.5748/Mum/2017 A.Y. 2014-15 dated October 01, 2021] [along with cross