HIGH COURT

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CIT(A) Has To Apply His Own Independent Mind in Facts And Circumstances Of Case: Telangana High Court

In the case of APR Jewellers Private Limited vs CIT(A) and ITO, the Telangana High Court has held that: Supreme Court in Principal Commissioner of Income Tax vs. L.G. Electronics India Private Ltd, observed that an administrative circular would not operate as a factor on the Commissioner since it is a quasi-judicial authority. Clarifying further, …

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Very Important Judgement on Auto Cancellation of GST Registration of Recipient on Default of the Supplier

In the case of Bright Star Plastic Industries Vs Additional Commissioner of Sales Tax, Orissa High Court has held that: 1.) None of the circumstances outlined in given under rule 21 are attracted in the present case. Rule 21 of the OGST Rules reads as under: “21. Registration to be cancelled in certain cases. The …

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Good News: Calcutta High Court Grants Relief in Revocation of Cancelled GST Registration of Taxpayer Who Was Not Able to Carry-Out Business Activities Due to COVID Norms

Good News: Calcutta High Court Grants Relief in Revocation of Cancelled GST Registration of Taxpayer Who Was Not Able to Carry-Out Business Activities Due to COVID Norms

Calcutta High Court has recently given a judgement in which the court has set aside the order issued by the GST department for rejection of application for revocation of cancelled GST registration which was filed by a taxpayer who was not able to carry-out business activities due to COVID norms. The court has also directed …

Good News: Calcutta High Court Grants Relief in Revocation of Cancelled GST Registration of Taxpayer Who Was Not Able to Carry-Out Business Activities Due to COVID Norms Read More »

TAX

Breaking: Calcutta High Court Grants Stay on Deduction of Tax at Source Under Section 194N of the Income Tax Act

In a writ petition filed in Calcutta High Court, a petitioner has challenged the constitution validity of Section 194N of the Income Tax Act 1961. Considering the facts submitted by the petitioner, the High Court grants stay on deduction of Tax at Source under the section till 30th September 2021. Order attached for your kind …

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Ahmedabad, Surat becoming bogus GST billing hubs: Govt

GST Officials Can Not Resort to Physical Violence While Conducting Search, Interrogation or Investigation : Telangana High Court

GST Officials Can Not Resort to Physical Violence While Conducting Search, Interrogation or Investigation : Telangana High Court In the case of M/s Agarwal Foundries Private Ltd. vs Union Of India [Writ Petition No. 28268 of 2019], the Telangana High Court has provided its judgement, some highlighted lines of which are quoted as under : …

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